Refactor: Remove unused imports and clean up code across multiple pages

- Removed unused Link imports and associated code for navigation in various pages.
- Simplified TableHeader components by removing unnecessary class names.
- Updated alert dialog styles for better consistency with the design system.
- Cleaned up imports in several components to streamline the codebase.

.gitignore

@@ -29,3 +29,10 @@ yarn-error.log*
 .DS_Store
 Thumbs.db
 .idea/
+
+# ── Migrations ─────────────────────────────────────────────────────────
+# New EF Core migrations are not committed. Note the 4 migrations already in
+# Backend/ERPCore/Infra/Persistence/Migrations/ stay tracked — .gitignore does
+# not apply to tracked files — so edits to those still get committed as normal.
+# Untracking them too takes `git rm --cached`.
+**/Migrations/

Backend/ERPCore/Common/Http/ETag.cs

@@ -0,0 +1,37 @@
+namespace ERPCore.Common.Http;
+
+/// <summary>
+/// Encodes the PostgreSQL xmin concurrency token (a <see cref="uint"/>) as an
+/// opaque, quoted HTTP ETag and parses <c>If-Match</c> values back. Round-trips
+/// via base64 so the value is stable and content-type agnostic
+/// (docs/11-BACKEND-PHASE1.md §1.6).
+/// </summary>
+public static class ETag
+{
+    /// <summary>Quoted ETag string for a row-version token, e.g. <c>"0RsAAA=="</c>.</summary>
+    public static string From(uint rowVersion)
+        => "\"" + Convert.ToBase64String(BitConverter.GetBytes(rowVersion)) + "\"";
+
+    /// <summary>Parse an <c>If-Match</c> header value (quoted, optionally weak) to a token.</summary>
+    public static bool TryParse(string? ifMatch, out uint rowVersion)
+    {
+        rowVersion = 0;
+        if (string.IsNullOrWhiteSpace(ifMatch)) return false;
+
+        var v = ifMatch.Trim();
+        if (v.StartsWith("W/", StringComparison.OrdinalIgnoreCase)) v = v[2..].Trim();
+        v = v.Trim('"');
+
+        try
+        {
+            var bytes = Convert.FromBase64String(v);
+            if (bytes.Length != sizeof(uint)) return false;
+            rowVersion = BitConverter.ToUInt32(bytes);
+            return true;
+        }
+        catch (FormatException)
+        {
+            return false;
+        }
+    }
+}

Backend/ERPCore/Common/Http/ETagged.cs

@@ -0,0 +1,7 @@
+namespace ERPCore.Common.Http;
+
+/// <summary>
+/// Pairs a response DTO with the aggregate's current row-version so the controller
+/// can emit an <c>ETag</c> header without the token leaking into the JSON body.
+/// </summary>
+public sealed record ETagged<T>(T Value, uint RowVersion);

Backend/ERPCore/Controllers/ApiControllerBase.cs

@@ -0,0 +1,32 @@
+using ERPCore.Common.Http;
+using ERPCore.Infra.Auth;
+using ERPCore.System.Errors;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Base for the v1 API controllers. Centralises ETag / If-Match handling
+/// (docs/11-BACKEND-PHASE1.md §1.6) so concurrency behaviour is uniform.
+/// Each controller declares its own explicit lowercase <c>[Route]</c> to match
+/// the API contract paths (docs/11 §1.1). Every v1 endpoint requires a valid
+/// AuthHex token satisfying the ERP door policy (docs/10 A.4).
+/// </summary>
+[ApiController]
+[Produces("application/json")]
+[Authorize(JwtAuthExtensions.ErpAccessPolicy)]
+public abstract class ApiControllerBase : ControllerBase
+{
+    /// <summary>Parse a mandatory <c>If-Match</c> header, or 428 if absent/malformed.</summary>
+    protected uint RequireIfMatch()
+    {
+        var header = Request.Headers.IfMatch.ToString();
+        if (!ETag.TryParse(header, out var rowVersion))
+            throw new DomainException("PRECONDITION_REQUIRED", "A valid If-Match header is required for this update.", 428);
+        return rowVersion;
+    }
+
+    /// <summary>Emit the strong <c>ETag</c> response header for a row-version token.</summary>
+    protected void SetETag(uint rowVersion) => Response.Headers.ETag = ETag.From(rowVersion);
+}

Backend/ERPCore/Controllers/AuditLogsController.cs

@@ -0,0 +1,26 @@
+using ERPCore.Dtos.Audit;
+using ERPCore.Dtos.Common;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Read-only audit trail (FR-X-02; auditor role). Extends the documented §11 API —
+/// the audit trail is required (AR-01 compensating control) and read access is the
+/// only way to consume it.
+/// </summary>
+[Route("api/v1/audit-logs")]
+public sealed class AuditLogsController : ApiControllerBase
+{
+    private readonly IAuditService _audit;
+
+    public AuditLogsController(IAuditService audit) => _audit = audit;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<AuditLogDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<AuditLogDto>>> List(
+        [FromQuery] string? entityType, [FromQuery] int? entityId, [FromQuery] int? userId,
+        [FromQuery] DateOnly? from, [FromQuery] DateOnly? to, [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _audit.ListLogsAsync(entityType, entityId, userId, from, to, query, ct));
+}

Backend/ERPCore/Controllers/AuthController.cs

@@ -0,0 +1,297 @@
+using ERPCore.Dtos.Auth;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using ERPCore.System.Errors;
+using Microsoft.AspNetCore.Authorization;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Fronts the external AuthHex identity service (API_REFERENCE.md) so the
+/// frontend never calls AuthHex directly. Sessions are delivered as httpOnly
+/// Secure cookies (docs/02-SECURITY.md §B.2) via <see cref="AuthCookieWriter"/>
+/// — response bodies never carry raw tokens. Does not inherit
+/// <see cref="ApiControllerBase"/>: most actions here are pre-session and need
+/// <see cref="AllowAnonymousAttribute"/>, and the ETag/If-Match handling that
+/// base provides doesn't apply to auth flows.
+/// </summary>
+[ApiController]
+[Produces("application/json")]
+[Route("api/v1/auth")]
+[Authorize(JwtAuthExtensions.ErpAccessPolicy)]
+public sealed class AuthController : ControllerBase
+{
+    private readonly IAuthUserService _users;
+    private readonly IAuthRecoveryService _recovery;
+    private readonly IAuthAltService _alt;
+    private readonly IRoleService _roles;
+
+    public AuthController(IAuthUserService users, IAuthRecoveryService recovery, IAuthAltService alt, IRoleService roles)
+    {
+        _users = users;
+        _recovery = recovery;
+        _alt = alt;
+        _roles = roles;
+    }
+
+    /// <summary>
+    /// Authoritative current-session info for the frontend: role + the sidebar nav
+    /// codes it may see (docs/10 C.9 shadow-Role sync). Replaces the frontend's
+    /// previous reliance on a stale, untrusted `roleId` cached in localStorage.
+    /// </summary>
+    [HttpGet("me")]
+    [ProducesResponseType(typeof(MeResponseDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<MeResponseDto>> Me(CancellationToken ct)
+    {
+        var roleCode = User.FindFirst(AuthHexClaims.RoleCode)?.Value;
+        return Ok(await _roles.GetMeAsync(roleCode, ct));
+    }
+
+    // ---- Session-issuing (UserManager) ------------------------------------
+
+    [HttpPost("register")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(AuthSessionResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<AuthSessionResponse>> Register([FromBody] RegisterRequest request, CancellationToken ct)
+    {
+        var result = await _users.RegisterAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    [HttpPost("login")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(AuthSessionResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<AuthSessionResponse>> Login([FromBody] LoginRequest request, CancellationToken ct)
+    {
+        var result = await _users.LoginAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    [HttpPost("login/otp/verify")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(OtpLoginVerifiedResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<OtpLoginVerifiedResponse>> VerifyLoginOtp([FromBody] VerifyOtpForLoginRequest request, CancellationToken ct)
+    {
+        var result = await _users.VerifyOtpForLoginAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    [HttpPost("refresh-token")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(AuthSessionResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<AuthSessionResponse>> RefreshToken([FromBody] RefreshTokenRequest request, CancellationToken ct)
+    {
+        if (!Request.Cookies.TryGetValue(JwtAuthExtensions.RefreshTokenCookie, out var refreshToken) || string.IsNullOrEmpty(refreshToken))
+            throw new DomainException(ErrorCodes.RefreshTokenMissing, "No refresh session cookie present.", 401);
+
+        var result = await _users.RefreshTokenAsync(refreshToken, request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    // ---- Profile / sessions (UserManager) ---------------------------------
+
+    [HttpGet("users/{userId:guid}")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(GetUserDetailsResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<GetUserDetailsResponse>> GetUserDetails(Guid userId, CancellationToken ct)
+        => Ok(await _users.GetUserDetailsAsync(userId, ct));
+
+    [HttpGet("sessions")]
+    [ProducesResponseType(typeof(List<SessionDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<SessionDto>>> GetSessions(CancellationToken ct)
+        => Ok(await _users.GetUserSessionsAsync(RequireBearerToken(), ct));
+
+    [HttpPost("status")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ChangeStatus([FromBody] ChangeUserStatusRequest request, CancellationToken ct)
+    {
+        await _users.ChangeUserStatusAsync(request, RequireBearerToken(), ct);
+        return NoContent();
+    }
+
+    [HttpPost("lock")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> Lock([FromBody] LockUserAccountRequest request, CancellationToken ct)
+    {
+        await _users.LockUserAccountAsync(request, RequireBearerToken(), ct);
+        AuthCookieWriter.ClearSession(Response);
+        return NoContent();
+    }
+
+    [HttpPost("change-password")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ChangePassword([FromBody] ChangeUserPasswordRequest request, CancellationToken ct)
+    {
+        await _users.ChangeUserPasswordAsync(request, RequireBearerToken(), ct);
+        AuthCookieWriter.ClearSession(Response);
+        return NoContent();
+    }
+
+    [HttpPost("verify-password")]
+    [ProducesResponseType(typeof(VerifyPasswordResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<VerifyPasswordResponse>> VerifyPassword([FromBody] VerifyPasswordRequest request, CancellationToken ct)
+        => Ok(await _users.VerifyPasswordAsync(request, RequireBearerToken(), ct));
+
+    /// <summary>
+    /// Ends the session: revokes it upstream where possible, and always clears our cookies.
+    /// <para>
+    /// <c>userId</c> is optional because callers usually cannot supply it — AuthHex returns
+    /// <c>user.userId: null</c> in its own login/register response, so a browser has no id
+    /// to send. It is resolved from the session token's <c>UserId</c> claim instead.
+    /// </para>
+    /// <para>
+    /// The cookies are cleared even if the upstream revoke fails or no user can be
+    /// resolved: a logout that leaves the caller holding a live session cookie is worse
+    /// than one that leaves a stale session server-side (which lapses on its own).
+    /// </para>
+    /// </summary>
+    [HttpPost("logout")]
+    [AllowAnonymous]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> Logout([FromBody] LogoutRequest? request, CancellationToken ct)
+    {
+        var userId = request?.UserId ?? ResolveTokenUserId();
+        if (userId is not null)
+        {
+            try
+            {
+                await _users.LogoutUserAsync(new LogoutRequest { UserId = userId.Value }, ct);
+            }
+            catch (DomainException)
+            {
+                // Upstream unreachable or already-revoked — fall through and clear anyway.
+            }
+        }
+
+        AuthCookieWriter.ClearSession(Response);
+        return NoContent();
+    }
+
+    /// <summary>AuthHex's identity claim, present when the request carried a valid session.</summary>
+    private Guid? ResolveTokenUserId()
+        => Guid.TryParse(User.FindFirst(AuthHexClaims.UserId)?.Value, out var id) ? id : null;
+
+    [HttpPut("me")]
+    [ValidateCsrf]
+    [ProducesResponseType(typeof(UserSummaryDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<UserSummaryDto?>> UpdateMe([FromBody] UpdateUserRequest request, CancellationToken ct)
+        => Ok(await _users.UpdateUserAsync(request, RequireBearerToken(), ct));
+
+    // ---- 2FA (UserManager) -------------------------------------------------
+
+    [HttpPost("2fa/initiate")]
+    [ValidateCsrf]
+    [ProducesResponseType(typeof(TwoFaSetupResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<TwoFaSetupResponse>> InitiateTwoFa(CancellationToken ct)
+        => Ok(await _users.InitiateTwoFaSetupAsync(RequireBearerToken(), ct));
+
+    [HttpPost("2fa/complete")]
+    [ValidateCsrf]
+    [ProducesResponseType(typeof(CompleteTwoFaSetupResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<CompleteTwoFaSetupResponse>> CompleteTwoFa([FromBody] CompleteTwoFaSetupRequest request, CancellationToken ct)
+        => Ok(await _users.CompleteTwoFaSetupAsync(request, RequireBearerToken(), ct));
+
+    [HttpPost("2fa/verify")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> VerifyTwoFa([FromBody] VerifyTwoFaRequest request, CancellationToken ct)
+    {
+        await _users.VerifyTwoFaAsync(request, RequireBearerToken(), ct);
+        return NoContent();
+    }
+
+    [HttpPost("2fa/disable")]
+    [ValidateCsrf]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> DisableTwoFa([FromBody] DisableTwoFaRequest request, CancellationToken ct)
+    {
+        await _users.DisableTwoFaAsync(request, RequireBearerToken(), ct);
+        return NoContent();
+    }
+
+    [HttpGet("2fa/status")]
+    [ProducesResponseType(typeof(TwoFaStatusResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<TwoFaStatusResponse>> GetTwoFaStatus(CancellationToken ct)
+        => Ok(await _users.GetTwoFaStatusAsync(RequireBearerToken(), ct));
+
+    // ---- Recovery -----------------------------------------------------------
+
+    [HttpPost("recovery/forgot-password")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(ForgotPasswordResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<ForgotPasswordResponse>> ForgotPassword([FromBody] ForgotPasswordRequest request, CancellationToken ct)
+        => Ok(await _recovery.ForgotPasswordAsync(request, ct));
+
+    [HttpPost("recovery/verify-otp")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(VerifyRecoveryOtpResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<VerifyRecoveryOtpResponse>> VerifyRecoveryOtp([FromBody] VerifyRecoveryOtpRequest request, CancellationToken ct)
+        => Ok(await _recovery.VerifyOtpAsync(request, ct));
+
+    [HttpPost("recovery/reset-password")]
+    [AllowAnonymous]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ResetPassword([FromBody] ResetPasswordRequest request, CancellationToken ct)
+    {
+        await _recovery.ResetPasswordAsync(request, ct);
+        return NoContent();
+    }
+
+    [HttpPost("recovery/reset-password-token")]
+    [AllowAnonymous]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    public async Task<IActionResult> ResetPasswordWithToken([FromBody] ResetPasswordWithTokenRequest request, CancellationToken ct)
+    {
+        await _recovery.ResetPasswordWithTokenAsync(request, ct);
+        return NoContent();
+    }
+
+    // ---- Availability / OTP (AltOptionManager) -----------------------------
+
+    [HttpPost("availability")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(IsAvailableResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<IsAvailableResponse>> CheckAvailability([FromBody] IsAvailableRequest request, CancellationToken ct)
+        => Ok(await _alt.IsAvailableAsync(request, ct));
+
+    [HttpPost("otp/send")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(SendOtpResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<SendOtpResponse>> SendOtp([FromBody] SendOtpRequest request, CancellationToken ct)
+        => Ok(await _alt.SendOtpAsync(request, ct));
+
+    [HttpPost("otp/verify")]
+    [AllowAnonymous]
+    [ProducesResponseType(typeof(OtpLoginVerifiedResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<OtpLoginVerifiedResponse>> VerifyAltOtp([FromBody] VerifyAltOtpRequest request, CancellationToken ct)
+    {
+        var result = await _alt.VerifyOtpAsync(request, ct);
+        AuthCookieWriter.WriteSession(Response, result.AccessToken, result.RefreshToken, result.Body.ExpiresIn);
+        return Ok(result.Body);
+    }
+
+    // ---- Helpers --------------------------------------------------------------
+
+    /// <summary>The token that authenticated this request — Bearer header if present, else the session cookie.</summary>
+    private string RequireBearerToken()
+    {
+        var header = Request.Headers.Authorization.ToString();
+        if (!string.IsNullOrEmpty(header) && header.StartsWith("Bearer ", StringComparison.OrdinalIgnoreCase))
+            return header["Bearer ".Length..];
+
+        if (Request.Cookies.TryGetValue(JwtAuthExtensions.AccessTokenCookie, out var cookieToken) && !string.IsNullOrEmpty(cookieToken))
+            return cookieToken;
+
+        // [Authorize] already guaranteed one of the above was present to authenticate this request.
+        throw new DomainException(ErrorCodes.AuthUpstreamError, "No bearer token found on an authenticated request.", 500);
+    }
+}

Backend/ERPCore/Controllers/BrandsController.cs

@@ -0,0 +1,67 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Brands;
+using ERPCore.Dtos.Common;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Brand master endpoints (docs/11-BACKEND-PHASE1.md §2.6).</summary>
+[Route("api/v1/brands")]
+public sealed class BrandsController : ApiControllerBase
+{
+    private readonly IBrandService _brands;
+
+    public BrandsController(IBrandService brands) => _brands = brands;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BrandDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BrandDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _brands.ListAsync(query, status, ct));
+
+    [HttpGet("{brandId:int}")]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BrandDto>> GetById(int brandId, CancellationToken ct)
+    {
+        var result = await _brands.GetAsync(brandId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<BrandDto>> Create([FromBody] CreateBrandRequest request, CancellationToken ct)
+    {
+        var result = await _brands.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/brands/{result.Value.BrandId}", result.Value);
+    }
+
+    [HttpPut("{brandId:int}")]
+    [ProducesResponseType(typeof(BrandDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<BrandDto>> Update(int brandId, [FromBody] UpdateBrandRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _brands.UpdateAsync(brandId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{brandId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int brandId, [FromBody] UpdateBrandStatusRequest request, CancellationToken ct)
+    {
+        await _brands.SetStatusAsync(brandId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/CategoriesController.cs

@@ -0,0 +1,96 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Categories;
+using ERPCore.Dtos.Common;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Category endpoints (docs/11-BACKEND-PHASE1.md §2.3), including the subcategories
+/// nested beneath each category. The hierarchy is exactly two levels deep — the old
+/// <c>?tree=true</c> parameter is gone along with the self-nesting model.
+/// </summary>
+[Route("api/v1/categories")]
+public sealed class CategoriesController : ApiControllerBase
+{
+    private readonly ICategoryService _categories;
+
+    public CategoriesController(ICategoryService categories) => _categories = categories;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<CategoryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CategoryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _categories.ListAsync(query, status, ct));
+
+    [HttpGet("{categoryId:int}")]
+    [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<CategoryDto>> GetById(int categoryId, CancellationToken ct)
+    {
+        var result = await _categories.GetAsync(categoryId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<CategoryDto>> Create([FromBody] CreateCategoryRequest request, CancellationToken ct)
+    {
+        var result = await _categories.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/categories/{result.Value.CategoryId}", result.Value);
+    }
+
+    [HttpPut("{categoryId:int}")]
+    [ProducesResponseType(typeof(CategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<CategoryDto>> Update(
+        int categoryId, [FromBody] UpdateCategoryRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _categories.UpdateAsync(categoryId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{categoryId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int categoryId, [FromBody] UpdateCategoryStatusRequest request, CancellationToken ct)
+    {
+        await _categories.SetStatusAsync(categoryId, request.Status, ct);
+        return NoContent();
+    }
+
+    // Subcategories — nested under their parent category (docs/11 §2.3).
+    // Updates live on SubCategoriesController at /api/v1/subcategories/{id}.
+
+    [HttpGet("{categoryId:int}/subcategories")]
+    [ProducesResponseType(typeof(PagedResponse<SubCategoryDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PagedResponse<SubCategoryDto>>> ListSubCategories(
+        int categoryId, [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _categories.ListSubCategoriesAsync(categoryId, query, status, ct));
+
+    [HttpPost("{categoryId:int}/subcategories")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<SubCategoryDto>> CreateSubCategory(
+        int categoryId, [FromBody] CreateSubCategoryRequest request, CancellationToken ct)
+    {
+        var result = await _categories.CreateSubCategoryAsync(categoryId, request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/subcategories/{result.Value.SubCategoryId}", result.Value);
+    }
+}

Backend/ERPCore/Controllers/DashboardController.cs

@@ -0,0 +1,20 @@
+using ERPCore.Dtos.Dashboard;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Dashboard overview stats — cross-domain counts, not a stored entity.</summary>
+[Route("api/v1/dashboard")]
+public sealed class DashboardController : ApiControllerBase
+{
+    private readonly IDashboardService _dashboard;
+
+    public DashboardController(IDashboardService dashboard) => _dashboard = dashboard;
+
+    /// <summary>Aggregate counts for stock, GRN, and procurement.</summary>
+    [HttpGet("stats")]
+    [ProducesResponseType(typeof(DashboardStatsDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<DashboardStatsDto>> GetStats(CancellationToken ct)
+        => Ok(await _dashboard.GetStatsAsync(ct));
+}

Backend/ERPCore/Controllers/GrnsController.cs

@@ -0,0 +1,62 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Grn;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Goods-receipt endpoints (docs/11 §4).</summary>
+[Route("api/v1/grns")]
+public sealed class GrnsController : ApiControllerBase
+{
+    private readonly IGrnService _grns;
+
+    public GrnsController(IGrnService grns) => _grns = grns;
+
+    /// <summary>List GRNs, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<GrnSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<GrnSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] GrnStatus? status, [FromQuery] int? poId,
+        [FromQuery] int? vendorId, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _grns.ListAsync(query, status, poId, vendorId, warehouseId, ct));
+
+    [HttpGet("{grnId:int}")]
+    [ProducesResponseType(typeof(GrnDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<GrnDto>> GetById(int grnId, CancellationToken ct)
+    {
+        var dto = await _grns.GetAsync(grnId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    /// <summary>Create a Draft GRN against a PO or direct. Cost is PO-derived for PO lines.</summary>
+    [HttpPost]
+    [ProducesResponseType(typeof(GrnDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<GrnDto>> Create([FromBody] CreateGrnRequest request, CancellationToken ct)
+    {
+        var dto = await _grns.CreateAsync(request, ct);
+        return Created($"/api/v1/grns/{dto.GrnId}", dto);
+    }
+
+    /// <summary>Confirm: create FIFO layers + inbound ledger + update PO receipts (single UoW txn).</summary>
+    [HttpPost("{grnId:int}/confirm")]
+    [ProducesResponseType(typeof(GrnConfirmResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<GrnConfirmResultDto>> Confirm(
+        int grnId, [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey, CancellationToken ct)
+        => Ok(await _grns.ConfirmAsync(grnId, idempotencyKey, ct));
+
+    /// <summary>Release or reject an inspection-hold line (FR-GRN-05).</summary>
+    [HttpPost("{grnId:int}/lines/{grnLineId:int}/release")]
+    [ProducesResponseType(typeof(ReleaseLineResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ReleaseLineResultDto>> Release(
+        int grnId, int grnLineId, [FromBody] ReleaseLineRequest request, CancellationToken ct)
+        => Ok(await _grns.ReleaseLineAsync(grnId, grnLineId, request.Action, ct));
+}

Backend/ERPCore/Controllers/Hrm/AttendanceBatchesController.cs

@@ -0,0 +1,99 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Attendance upload batch endpoints (docs/13-BACKEND-HRM-API.md §4).</summary>
+[Route("api/v1/attendance-batches")]
+public sealed class AttendanceBatchesController : ApiControllerBase
+{
+    private readonly IAttendanceUploadService _attendance;
+    private readonly ICurrentUser _currentUser;
+
+    public AttendanceBatchesController(IAttendanceUploadService attendance, ICurrentUser currentUser)
+    {
+        _attendance = attendance;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet("template.xlsx")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    public IActionResult DownloadTemplate([FromQuery] string? format)
+    {
+        var (content, contentType, fileName) = _attendance.GenerateTemplate(string.Equals(format, "csv", StringComparison.OrdinalIgnoreCase));
+        return File(content, contentType, fileName);
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<AttendanceUploadBatchDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<AttendanceUploadBatchDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] AttendanceBatchStatus? status,
+        [FromQuery] int? periodYear, [FromQuery] int? periodMonth, CancellationToken ct)
+        => Ok(await _attendance.ListBatchesAsync(query, status, periodYear, periodMonth, ct));
+
+    [HttpGet("{batchId:int}")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> GetById(int batchId, CancellationToken ct)
+    {
+        var result = await _attendance.GetBatchAsync(batchId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [RequestSizeLimit(20 * 1024 * 1024)]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Upload(
+        [FromForm] UploadAttendanceBatchMetadata metadata, IFormFile file, CancellationToken ct)
+    {
+        await using var stream = file.OpenReadStream();
+        var result = await _attendance.UploadAsync(stream, file.FileName, metadata.PeriodStart, metadata.PeriodEnd, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/attendance-batches/{result.AttendanceUploadBatchId}", result);
+    }
+
+    [HttpGet("{batchId:int}/records")]
+    [ProducesResponseType(typeof(List<AttendanceRecordDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<AttendanceRecordDto>>> ListRecords(
+        int batchId, [FromQuery] RowValidationStatus? status, CancellationToken ct)
+        => Ok(await _attendance.ListRecordsAsync(batchId, status, ct));
+
+    [HttpPut("{batchId:int}/records/{recordId:int}")]
+    [ProducesResponseType(typeof(AttendanceRecordDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceRecordDto>> UpdateRecord(
+        int batchId, int recordId, [FromBody] UpdateAttendanceRecordRequest request, CancellationToken ct)
+        => Ok(await _attendance.UpdateRecordAsync(batchId, recordId, request, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{batchId:int}/resolve-duplicate")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> ResolveDuplicate(int batchId, [FromBody] ResolveDuplicateRequest request, CancellationToken ct)
+    {
+        await _attendance.ResolveDuplicateAsync(batchId, request, ct);
+        return NoContent();
+    }
+
+    [HttpPost("{batchId:int}/validate")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Validate(int batchId, CancellationToken ct)
+        => Ok(await _attendance.ValidateAsync(batchId, ct));
+
+    [HttpPost("{batchId:int}/confirm")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Confirm(int batchId, CancellationToken ct)
+        => Ok(await _attendance.ConfirmAsync(batchId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{batchId:int}/unlock")]
+    [ProducesResponseType(typeof(AttendanceUploadBatchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<AttendanceUploadBatchDto>> Unlock(int batchId, [FromBody] UnlockAttendanceBatchRequest request, CancellationToken ct)
+        => Ok(await _attendance.UnlockAsync(batchId, request.Reason, _currentUser.AuditUserId, ct));
+}

Backend/ERPCore/Controllers/Hrm/BranchesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Branch master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/branches")]
+public sealed class BranchesController : ApiControllerBase
+{
+    private readonly IBranchService _branches;
+
+    public BranchesController(IBranchService branches) => _branches = branches;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<BranchDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<BranchDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _branches.ListAsync(query, status, ct));
+
+    [HttpGet("{branchId:int}")]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<BranchDto>> GetById(int branchId, CancellationToken ct)
+    {
+        var result = await _branches.GetAsync(branchId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<BranchDto>> Create([FromBody] CreateBranchRequest request, CancellationToken ct)
+    {
+        var result = await _branches.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/branches/{result.Value.BranchId}", result.Value);
+    }
+
+    [HttpPut("{branchId:int}")]
+    [ProducesResponseType(typeof(BranchDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<BranchDto>> Update(int branchId, [FromBody] UpdateBranchRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _branches.UpdateAsync(branchId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{branchId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int branchId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _branches.SetStatusAsync(branchId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/DepartmentsController.cs

@@ -0,0 +1,65 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Department master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/departments")]
+public sealed class DepartmentsController : ApiControllerBase
+{
+    private readonly IDepartmentService _departments;
+
+    public DepartmentsController(IDepartmentService departments) => _departments = departments;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<DepartmentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<DepartmentDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _departments.ListAsync(query, status, ct));
+
+    [HttpGet("{departmentId:int}")]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<DepartmentDto>> GetById(int departmentId, CancellationToken ct)
+    {
+        var result = await _departments.GetAsync(departmentId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<DepartmentDto>> Create([FromBody] CreateDepartmentRequest request, CancellationToken ct)
+    {
+        var result = await _departments.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/departments/{result.Value.DepartmentId}", result.Value);
+    }
+
+    [HttpPut("{departmentId:int}")]
+    [ProducesResponseType(typeof(DepartmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<DepartmentDto>> Update(int departmentId, [FromBody] UpdateDepartmentRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _departments.UpdateAsync(departmentId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{departmentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int departmentId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _departments.SetStatusAsync(departmentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/DesignationsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Designation (job title) master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/designations")]
+public sealed class DesignationsController : ApiControllerBase
+{
+    private readonly IDesignationService _designations;
+
+    public DesignationsController(IDesignationService designations) => _designations = designations;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<DesignationDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<DesignationDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _designations.ListAsync(query, status, ct));
+
+    [HttpGet("{designationId:int}")]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<DesignationDto>> GetById(int designationId, CancellationToken ct)
+    {
+        var result = await _designations.GetAsync(designationId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<DesignationDto>> Create([FromBody] CreateDesignationRequest request, CancellationToken ct)
+    {
+        var result = await _designations.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/designations/{result.Value.DesignationId}", result.Value);
+    }
+
+    [HttpPut("{designationId:int}")]
+    [ProducesResponseType(typeof(DesignationDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<DesignationDto>> Update(int designationId, [FromBody] UpdateDesignationRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _designations.UpdateAsync(designationId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{designationId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int designationId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _designations.SetStatusAsync(designationId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/EmployeesController.cs

@@ -0,0 +1,217 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>
+/// Employee (staff) endpoints, incl. the Employee&lt;-&gt;User cross-link and staff
+/// document sub-resources (docs/13-BACKEND-HRM-API.md §3).
+/// </summary>
+[Route("api/v1/employees")]
+public sealed class EmployeesController : ApiControllerBase
+{
+    private readonly IEmployeeService _employees;
+    private readonly IEmployeeUserLinkService _links;
+    private readonly IEmployeeDocumentService _documents;
+    private readonly ILeaveBalanceService _leaveBalances;
+    private readonly IEmployeeSalaryStructureService _salaryStructures;
+    private readonly IEmployeeLoanService _loans;
+    private readonly ICurrentUser _currentUser;
+
+    public EmployeesController(
+        IEmployeeService employees, IEmployeeUserLinkService links, IEmployeeDocumentService documents,
+        ILeaveBalanceService leaveBalances, IEmployeeSalaryStructureService salaryStructures,
+        IEmployeeLoanService loans, ICurrentUser currentUser)
+    {
+        _employees = employees;
+        _links = links;
+        _documents = documents;
+        _leaveBalances = leaveBalances;
+        _salaryStructures = salaryStructures;
+        _loans = loans;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<EmployeeListItemDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<EmployeeListItemDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EmployeeStatus? status,
+        [FromQuery] int? departmentId, [FromQuery] int? designationId, [FromQuery] int? branchId, CancellationToken ct)
+        => Ok(await _employees.ListAsync(query, status, departmentId, designationId, branchId, ct));
+
+    /// <summary>Advisory reverse-direction lookup: does a System User already exist with this email? (docs/12-BACKEND-HRM.md A.5)</summary>
+    [HttpGet("email-lookup")]
+    [ProducesResponseType(typeof(UserMatchResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<UserMatchResponse>> EmailLookup([FromQuery] string email, CancellationToken ct)
+        => Ok(new UserMatchResponse(await _links.FindUserCandidateByEmailAsync(email, ct)));
+
+    [HttpGet("{employeeId:int}")]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeDetailDto>> GetById(int employeeId, CancellationToken ct)
+    {
+        var result = await _employees.GetAsync(employeeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmployeeDetailDto>> Create([FromBody] CreateEmployeeRequest request, CancellationToken ct)
+    {
+        var result = await _employees.CreateAsync(request, _currentUser.AuditUserId, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/employees/{result.Value.EmployeeId}", result.Value);
+    }
+
+    [HttpPut("{employeeId:int}")]
+    [ProducesResponseType(typeof(EmployeeDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<EmployeeDetailDto>> Update(int employeeId, [FromBody] UpdateEmployeeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _employees.UpdateAsync(employeeId, request, expected, _currentUser.AuditUserId, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Never a hard delete — Employee is retained forever (docs/12-BACKEND-HRM.md C.2).</summary>
+    [HttpPatch("{employeeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int employeeId, [FromBody] UpdateEmployeeStatusRequest request, CancellationToken ct)
+    {
+        await _employees.SetStatusAsync(employeeId, request.Status, ct);
+        return NoContent();
+    }
+
+    [HttpPost("{employeeId:int}/link-user")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> LinkUser(int employeeId, [FromBody] LinkUserRequest request, CancellationToken ct)
+    {
+        await _links.LinkAsync(employeeId, request.UserId, ct);
+        return NoContent();
+    }
+
+    [HttpDelete("{employeeId:int}/link-user")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> UnlinkUser(int employeeId, CancellationToken ct)
+    {
+        await _links.UnlinkAsync(employeeId, ct);
+        return NoContent();
+    }
+
+    [HttpGet("{employeeId:int}/bank-details")]
+    [ProducesResponseType(typeof(List<EmployeeBankDetailDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeBankDetailDto>>> ListBankDetails(int employeeId, CancellationToken ct)
+        => Ok(await _employees.ListBankDetailsAsync(employeeId, ct));
+
+    [HttpPut("{employeeId:int}/bank-details")]
+    [ProducesResponseType(typeof(List<EmployeeBankDetailDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<List<EmployeeBankDetailDto>>> ReplaceBankDetails(
+        int employeeId, [FromBody] ReplaceEmployeeBankDetailsRequest request, CancellationToken ct)
+        => Ok(await _employees.ReplaceBankDetailsAsync(employeeId, request, ct));
+
+    [HttpGet("{employeeId:int}/leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LeaveBalanceDto>>> ListLeaveBalances(int employeeId, [FromQuery] int? year, CancellationToken ct)
+        => Ok(await _leaveBalances.ListAsync(employeeId, year, ct));
+
+    [HttpPut("{employeeId:int}/leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<List<LeaveBalanceDto>>> UpdateLeaveBalances(
+        int employeeId, [FromBody] UpdateLeaveBalancesRequest request, CancellationToken ct)
+        => Ok(await _leaveBalances.ApplyAdjustmentsAsync(employeeId, request, ct));
+
+    [HttpGet("{employeeId:int}/salary-structure")]
+    [ProducesResponseType(typeof(List<EmployeeSalaryStructureDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeSalaryStructureDto>>> GetSalaryStructureHistory(int employeeId, CancellationToken ct)
+        => Ok(await _salaryStructures.ListHistoryAsync(employeeId, ct));
+
+    [HttpPost("{employeeId:int}/salary-structure")]
+    [ProducesResponseType(typeof(EmployeeSalaryStructureDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmployeeSalaryStructureDto>> CreateSalaryStructure(
+        int employeeId, [FromBody] CreateSalaryStructureRequest request, CancellationToken ct)
+    {
+        var result = await _salaryStructures.CreateAsync(employeeId, request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/salary-structure", result);
+    }
+
+    [HttpGet("{employeeId:int}/loans")]
+    [ProducesResponseType(typeof(List<EmployeeLoanDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeLoanDto>>> ListLoans(int employeeId, CancellationToken ct)
+        => Ok(await _loans.ListAsync(employeeId, ct));
+
+    [HttpGet("{employeeId:int}/loans/{loanId:int}")]
+    [ProducesResponseType(typeof(EmployeeLoanDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeLoanDto>> GetLoan(int employeeId, int loanId, CancellationToken ct)
+    {
+        var result = await _loans.GetAsync(employeeId, loanId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost("{employeeId:int}/loans")]
+    [ProducesResponseType(typeof(EmployeeLoanDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmployeeLoanDto>> CreateLoan(int employeeId, [FromBody] CreateEmployeeLoanRequest request, CancellationToken ct)
+    {
+        var result = await _loans.CreateAsync(employeeId, request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/loans/{result.EmployeeLoanId}", result);
+    }
+
+    [HttpGet("{employeeId:int}/documents")]
+    [ProducesResponseType(typeof(List<EmployeeDocumentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<EmployeeDocumentDto>>> ListDocuments(int employeeId, CancellationToken ct)
+        => Ok(await _documents.ListAsync(employeeId, ct));
+
+    [HttpPost("{employeeId:int}/documents")]
+    [RequestSizeLimit(20 * 1024 * 1024)]
+    [ProducesResponseType(typeof(EmployeeDocumentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status413PayloadTooLarge)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<EmployeeDocumentDto>> UploadDocument(
+        int employeeId, [FromForm] UploadEmployeeDocumentRequest request, IFormFile file, CancellationToken ct)
+    {
+        await using var stream = file.OpenReadStream();
+        var result = await _documents.UploadAsync(
+            employeeId, request, stream, file.FileName, file.ContentType, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/employees/{employeeId}/documents/{result.EmployeeDocumentId}", result);
+    }
+
+    [HttpGet("{employeeId:int}/documents/{documentId:int}/download")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> DownloadDocument(int employeeId, int documentId, CancellationToken ct)
+    {
+        var (content, fileName, contentType) = await _documents.DownloadAsync(employeeId, documentId, ct);
+        return File(content, contentType, fileName);
+    }
+
+    [HttpPatch("{employeeId:int}/documents/{documentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetDocumentStatus(
+        int employeeId, int documentId, [FromBody] UpdateEmployeeDocumentStatusRequest request, CancellationToken ct)
+    {
+        await _documents.SetStatusAsync(employeeId, documentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/EmploymentTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>EmploymentType master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/employment-types")]
+public sealed class EmploymentTypesController : ApiControllerBase
+{
+    private readonly IEmploymentTypeService _employmentTypes;
+
+    public EmploymentTypesController(IEmploymentTypeService employmentTypes) => _employmentTypes = employmentTypes;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<EmploymentTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<EmploymentTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _employmentTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{employmentTypeId:int}")]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<EmploymentTypeDto>> GetById(int employmentTypeId, CancellationToken ct)
+    {
+        var result = await _employmentTypes.GetAsync(employmentTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<EmploymentTypeDto>> Create([FromBody] CreateEmploymentTypeRequest request, CancellationToken ct)
+    {
+        var result = await _employmentTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/employment-types/{result.Value.EmploymentTypeId}", result.Value);
+    }
+
+    [HttpPut("{employmentTypeId:int}")]
+    [ProducesResponseType(typeof(EmploymentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<EmploymentTypeDto>> Update(int employmentTypeId, [FromBody] UpdateEmploymentTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _employmentTypes.UpdateAsync(employmentTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{employmentTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int employmentTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _employmentTypes.SetStatusAsync(employmentTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/HrDocumentTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Staff document-type catalog ("DocType") endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/hr-document-types")]
+public sealed class HrDocumentTypesController : ApiControllerBase
+{
+    private readonly IHrDocumentTypeService _types;
+
+    public HrDocumentTypesController(IHrDocumentTypeService types) => _types = types;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<HrDocumentTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<HrDocumentTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _types.ListAsync(query, status, ct));
+
+    [HttpGet("{hrDocumentTypeId:int}")]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<HrDocumentTypeDto>> GetById(int hrDocumentTypeId, CancellationToken ct)
+    {
+        var result = await _types.GetAsync(hrDocumentTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<HrDocumentTypeDto>> Create([FromBody] CreateHrDocumentTypeRequest request, CancellationToken ct)
+    {
+        var result = await _types.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/hr-document-types/{result.Value.HrDocumentTypeId}", result.Value);
+    }
+
+    [HttpPut("{hrDocumentTypeId:int}")]
+    [ProducesResponseType(typeof(HrDocumentTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<HrDocumentTypeDto>> Update(int hrDocumentTypeId, [FromBody] UpdateHrDocumentTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _types.UpdateAsync(hrDocumentTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{hrDocumentTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int hrDocumentTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _types.SetStatusAsync(hrDocumentTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/HrReportsController.cs

@@ -0,0 +1,52 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Read-only HRM reports (FR-HR-RPT, docs/13-BACKEND-HRM-API.md §6). No new entities — aggregation over existing tables.</summary>
+[Route("api/v1/reports/hrm")]
+public sealed class HrReportsController : ApiControllerBase
+{
+    private readonly IHrReportService _reports;
+
+    public HrReportsController(IHrReportService reports) => _reports = reports;
+
+    [HttpGet("attendance-summary")]
+    [ProducesResponseType(typeof(List<AttendanceSummaryRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<AttendanceSummaryRowDto>>> AttendanceSummary(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, [FromQuery] int? departmentId, CancellationToken ct)
+        => Ok(await _reports.AttendanceSummaryAsync(periodYear, periodMonth, departmentId, ct));
+
+    [HttpGet("overtime")]
+    [ProducesResponseType(typeof(List<OvertimeReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<OvertimeReportRowDto>>> Overtime(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, CancellationToken ct)
+        => Ok(await _reports.OvertimeReportAsync(periodYear, periodMonth, ct));
+
+    [HttpGet("late-arrivals")]
+    [ProducesResponseType(typeof(List<LateArrivalReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LateArrivalReportRowDto>>> LateArrivals(
+        [FromQuery] int periodYear, [FromQuery] int periodMonth, CancellationToken ct)
+        => Ok(await _reports.LateArrivalReportAsync(periodYear, periodMonth, ct));
+
+    [HttpGet("payroll-register")]
+    [ProducesResponseType(typeof(List<PayrollRegisterRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollRegisterRowDto>>> PayrollRegister([FromQuery] int payrollRunId, CancellationToken ct)
+        => Ok(await _reports.PayrollRegisterAsync(payrollRunId, ct));
+
+    [HttpGet("salary-history")]
+    [ProducesResponseType(typeof(List<SalaryHistoryRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<SalaryHistoryRowDto>>> SalaryHistory([FromQuery] int employeeId, CancellationToken ct)
+        => Ok(await _reports.SalaryHistoryAsync(employeeId, ct));
+
+    [HttpGet("leave-balances")]
+    [ProducesResponseType(typeof(List<LeaveBalanceReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<LeaveBalanceReportRowDto>>> LeaveBalances([FromQuery] int year, CancellationToken ct)
+        => Ok(await _reports.LeaveBalanceReportAsync(year, ct));
+
+    [HttpGet("document-expiry")]
+    [ProducesResponseType(typeof(List<DocumentExpiryReportRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<DocumentExpiryReportRowDto>>> DocumentExpiry([FromQuery] int withinDays, CancellationToken ct)
+        => Ok(await _reports.DocumentExpiryReportAsync(withinDays, ct));
+}

Backend/ERPCore/Controllers/Hrm/LeaveRequestsController.cs

@@ -0,0 +1,71 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Leave request endpoints (docs/13-BACKEND-HRM-API.md §5).</summary>
+[Route("api/v1/leave-requests")]
+public sealed class LeaveRequestsController : ApiControllerBase
+{
+    private readonly ILeaveRequestService _requests;
+    private readonly ICurrentUser _currentUser;
+
+    public LeaveRequestsController(ILeaveRequestService requests, ICurrentUser currentUser)
+    {
+        _requests = requests;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<LeaveRequestDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<LeaveRequestDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? employeeId, [FromQuery] LeaveRequestStatus? status, CancellationToken ct)
+        => Ok(await _requests.ListAsync(query, employeeId, status, ct));
+
+    [HttpGet("{leaveRequestId:int}")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<LeaveRequestDto>> GetById(int leaveRequestId, CancellationToken ct)
+    {
+        var result = await _requests.GetAsync(leaveRequestId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<LeaveRequestDto>> Create([FromBody] CreateLeaveRequestRequest request, CancellationToken ct)
+    {
+        var result = await _requests.CreateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/leave-requests/{result.LeaveRequestId}", result);
+    }
+
+    [HttpPost("{leaveRequestId:int}/submit")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Submit(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.SubmitAsync(leaveRequestId, ct));
+
+    [HttpPost("{leaveRequestId:int}/approve")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Approve(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.ApproveAsync(leaveRequestId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{leaveRequestId:int}/reject")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Reject(int leaveRequestId, [FromBody] RejectLeaveRequestRequest request, CancellationToken ct)
+        => Ok(await _requests.RejectAsync(leaveRequestId, request.Reason, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{leaveRequestId:int}/cancel")]
+    [ProducesResponseType(typeof(LeaveRequestDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveRequestDto>> Cancel(int leaveRequestId, CancellationToken ct)
+        => Ok(await _requests.CancelAsync(leaveRequestId, ct));
+}

Backend/ERPCore/Controllers/Hrm/LeaveTypesController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Leave type master endpoints (docs/13-BACKEND-HRM-API.md §5).</summary>
+[Route("api/v1/leave-types")]
+public sealed class LeaveTypesController : ApiControllerBase
+{
+    private readonly ILeaveTypeService _leaveTypes;
+
+    public LeaveTypesController(ILeaveTypeService leaveTypes) => _leaveTypes = leaveTypes;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<LeaveTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<LeaveTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _leaveTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{leaveTypeId:int}")]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<LeaveTypeDto>> GetById(int leaveTypeId, CancellationToken ct)
+    {
+        var result = await _leaveTypes.GetAsync(leaveTypeId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<LeaveTypeDto>> Create([FromBody] CreateLeaveTypeRequest request, CancellationToken ct)
+    {
+        var result = await _leaveTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/leave-types/{result.Value.LeaveTypeId}", result.Value);
+    }
+
+    [HttpPut("{leaveTypeId:int}")]
+    [ProducesResponseType(typeof(LeaveTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<LeaveTypeDto>> Update(int leaveTypeId, [FromBody] UpdateLeaveTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _leaveTypes.UpdateAsync(leaveTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{leaveTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int leaveTypeId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _leaveTypes.SetStatusAsync(leaveTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/PayrollRunsController.cs

@@ -0,0 +1,85 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Payroll run endpoints (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payroll-runs")]
+public sealed class PayrollRunsController : ApiControllerBase
+{
+    private readonly IPayrollRunService _payrollRuns;
+    private readonly ICurrentUser _currentUser;
+
+    public PayrollRunsController(IPayrollRunService payrollRuns, ICurrentUser currentUser)
+    {
+        _payrollRuns = payrollRuns;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<PayrollRunDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<PayrollRunDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? periodYear, [FromQuery] int? periodMonth,
+        [FromQuery] PayrollRunStatus? status, CancellationToken ct)
+        => Ok(await _payrollRuns.ListAsync(query, periodYear, periodMonth, status, ct));
+
+    [HttpGet("{payrollRunId:int}")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayrollRunDto>> GetById(int payrollRunId, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GetAsync(payrollRunId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{payrollRunId:int}/lines")]
+    [ProducesResponseType(typeof(List<PayrollLineDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollLineDto>>> ListLines(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.ListLinesAsync(payrollRunId, ct));
+
+    [HttpGet("{payrollRunId:int}/lines/{lineId:int}")]
+    [ProducesResponseType(typeof(PayrollLineDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayrollLineDetailDto>> GetLine(int payrollRunId, int lineId, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GetLineAsync(payrollRunId, lineId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<PayrollRunDto>> Generate([FromBody] GeneratePayrollRunRequest request, CancellationToken ct)
+    {
+        var result = await _payrollRuns.GenerateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/payroll-runs/{result.PayrollRunId}", result);
+    }
+
+    [HttpPost("{payrollRunId:int}/approve")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Approve(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.ApproveAsync(payrollRunId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/lock")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Lock(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.LockAsync(payrollRunId, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/unlock")]
+    [ProducesResponseType(typeof(PayrollRunDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PayrollRunDto>> Unlock(int payrollRunId, [FromBody] UnlockPayrollRunRequest request, CancellationToken ct)
+        => Ok(await _payrollRuns.UnlockAsync(payrollRunId, request.Reason, _currentUser.AuditUserId, ct));
+
+    [HttpPost("{payrollRunId:int}/generate-payslips")]
+    [ProducesResponseType(typeof(List<PayslipDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<List<PayslipDto>>> GeneratePayslips(int payrollRunId, CancellationToken ct)
+        => Ok(await _payrollRuns.GeneratePayslipsAsync(payrollRunId, ct));
+}

Backend/ERPCore/Controllers/Hrm/PayrollStatutorySettingsController.cs

@@ -0,0 +1,33 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Infra.Auth;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Effective-dated EPF/ETF settings (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payroll-statutory-settings")]
+public sealed class PayrollStatutorySettingsController : ApiControllerBase
+{
+    private readonly IPayrollStatutorySettingService _settings;
+    private readonly ICurrentUser _currentUser;
+
+    public PayrollStatutorySettingsController(IPayrollStatutorySettingService settings, ICurrentUser currentUser)
+    {
+        _settings = settings;
+        _currentUser = currentUser;
+    }
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<PayrollStatutorySettingDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<PayrollStatutorySettingDto>>> List(CancellationToken ct)
+        => Ok(await _settings.ListAsync(ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(PayrollStatutorySettingDto), StatusCodes.Status201Created)]
+    public async Task<ActionResult<PayrollStatutorySettingDto>> Create([FromBody] UpsertPayrollStatutorySettingRequest request, CancellationToken ct)
+    {
+        var result = await _settings.CreateAsync(request, _currentUser.AuditUserId, ct);
+        return Created($"/api/v1/payroll-statutory-settings/{result.PayrollStatutorySettingId}", result);
+    }
+}

Backend/ERPCore/Controllers/Hrm/PayslipsController.cs

@@ -0,0 +1,32 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Payslip retrieval + HTML print view (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/payslips")]
+public sealed class PayslipsController : ApiControllerBase
+{
+    private readonly IPayslipService _payslips;
+
+    public PayslipsController(IPayslipService payslips) => _payslips = payslips;
+
+    [HttpGet("{payslipId:int}")]
+    [ProducesResponseType(typeof(PayslipDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PayslipDto>> GetById(int payslipId, CancellationToken ct)
+    {
+        var result = await _payslips.GetAsync(payslipId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpGet("{payslipId:int}/view")]
+    [ProducesResponseType(StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> View(int payslipId, CancellationToken ct)
+    {
+        var html = await _payslips.RenderHtmlAsync(payslipId, ct);
+        return html is null ? NotFound() : Content(html, "text/html");
+    }
+}

Backend/ERPCore/Controllers/Hrm/SalaryComponentsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>SalaryComponent master endpoints (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/salary-components")]
+public sealed class SalaryComponentsController : ApiControllerBase
+{
+    private readonly ISalaryComponentService _components;
+
+    public SalaryComponentsController(ISalaryComponentService components) => _components = components;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<SalaryComponentDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<SalaryComponentDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _components.ListAsync(query, status, ct));
+
+    [HttpGet("{salaryComponentId:int}")]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SalaryComponentDto>> GetById(int salaryComponentId, CancellationToken ct)
+    {
+        var result = await _components.GetAsync(salaryComponentId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<SalaryComponentDto>> Create([FromBody] CreateSalaryComponentRequest request, CancellationToken ct)
+    {
+        var result = await _components.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/salary-components/{result.Value.SalaryComponentId}", result.Value);
+    }
+
+    [HttpPut("{salaryComponentId:int}")]
+    [ProducesResponseType(typeof(SalaryComponentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SalaryComponentDto>> Update(int salaryComponentId, [FromBody] UpdateSalaryComponentRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _components.UpdateAsync(salaryComponentId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{salaryComponentId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int salaryComponentId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _components.SetStatusAsync(salaryComponentId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/Hrm/TaxSlabsController.cs

@@ -0,0 +1,28 @@
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>Configurable APIT-style tax slabs (docs/13-BACKEND-HRM-API.md §6).</summary>
+[Route("api/v1/tax-slabs")]
+public sealed class TaxSlabsController : ApiControllerBase
+{
+    private readonly ITaxSlabService _taxSlabs;
+
+    public TaxSlabsController(ITaxSlabService taxSlabs) => _taxSlabs = taxSlabs;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<TaxSlabDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<TaxSlabDto>>> List(CancellationToken ct)
+        => Ok(await _taxSlabs.ListAsync(ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(TaxSlabDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TaxSlabDto>> Create([FromBody] CreateTaxSlabRequest request, CancellationToken ct)
+    {
+        var result = await _taxSlabs.CreateAsync(request, ct);
+        return Created($"/api/v1/tax-slabs/{result.TaxSlabId}", result);
+    }
+}

Backend/ERPCore/Controllers/Hrm/WorkShiftsController.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers.Hrm;
+
+/// <summary>WorkShift master endpoints (docs/13-BACKEND-HRM-API.md §2).</summary>
+[Route("api/v1/work-shifts")]
+public sealed class WorkShiftsController : ApiControllerBase
+{
+    private readonly IWorkShiftService _shifts;
+
+    public WorkShiftsController(IWorkShiftService shifts) => _shifts = shifts;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<WorkShiftDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<WorkShiftDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _shifts.ListAsync(query, status, ct));
+
+    [HttpGet("{workShiftId:int}")]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<WorkShiftDto>> GetById(int workShiftId, CancellationToken ct)
+    {
+        var result = await _shifts.GetAsync(workShiftId, ct);
+        if (result is null) return NotFound();
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<WorkShiftDto>> Create([FromBody] CreateWorkShiftRequest request, CancellationToken ct)
+    {
+        var result = await _shifts.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/work-shifts/{result.Value.WorkShiftId}", result.Value);
+    }
+
+    [HttpPut("{workShiftId:int}")]
+    [ProducesResponseType(typeof(WorkShiftDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<WorkShiftDto>> Update(int workShiftId, [FromBody] UpdateWorkShiftRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _shifts.UpdateAsync(workShiftId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{workShiftId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int workShiftId, [FromBody] UpdateHrMasterStatusRequest request, CancellationToken ct)
+    {
+        await _shifts.SetStatusAsync(workShiftId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/ItemTypesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.ItemTypes;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Item type master endpoints (docs/11-BACKEND-PHASE1.md §2.7) — the Color/Size/Material
+/// dimension names. <c>GET</c> is the reason this master exists: it populates the item
+/// builder's dropdown. Items never reference an item type; the chosen values are encoded
+/// into the client-generated SKU (docs/10 Part C.9).
+/// </summary>
+[Route("api/v1/item-types")]
+public sealed class ItemTypesController : ApiControllerBase
+{
+    private readonly IItemTypeService _itemTypes;
+
+    public ItemTypesController(IItemTypeService itemTypes) => _itemTypes = itemTypes;
+
+    /// <summary>Feeds the frontend item-builder dropdown; filter <c>status=Active</c> for selectable rows.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ItemTypeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ItemTypeDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _itemTypes.ListAsync(query, status, ct));
+
+    [HttpGet("{itemTypeId:int}")]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ItemTypeDto>> GetById(int itemTypeId, CancellationToken ct)
+    {
+        var result = await _itemTypes.GetAsync(itemTypeId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ItemTypeDto>> Create([FromBody] CreateItemTypeRequest request, CancellationToken ct)
+    {
+        var result = await _itemTypes.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/item-types/{result.Value.ItemTypeId}", result.Value);
+    }
+
+    [HttpPut("{itemTypeId:int}")]
+    [ProducesResponseType(typeof(ItemTypeDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<ItemTypeDto>> Update(int itemTypeId, [FromBody] UpdateItemTypeRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _itemTypes.UpdateAsync(itemTypeId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{itemTypeId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int itemTypeId, [FromBody] UpdateItemTypeStatusRequest request, CancellationToken ct)
+    {
+        await _itemTypes.SetStatusAsync(itemTypeId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/ItemsController.cs

@@ -0,0 +1,91 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Items;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Item master endpoints (docs/11-BACKEND-PHASE1.md §2.1–2.2).</summary>
+[Route("api/v1/items")]
+public sealed class ItemsController : ApiControllerBase
+{
+    private readonly IItemService _items;
+
+    public ItemsController(IItemService items) => _items = items;
+
+    /// <summary>List items with optional filters and paging.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ItemListItemDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ItemListItemDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] EntityStatus? status,
+        [FromQuery] int? categoryId,
+        [FromQuery] int? subCategoryId,
+        [FromQuery] int? brandId,
+        [FromQuery] TrackingMode? trackingMode,
+        CancellationToken ct)
+        => Ok(await _items.ListAsync(query, status, categoryId, subCategoryId, brandId, trackingMode, ct));
+
+    /// <summary>Get a single item; returns an <c>ETag</c> for optimistic concurrency.</summary>
+    [HttpGet("{itemId:int}")]
+    [ProducesResponseType(typeof(ItemDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ItemDetailDto>> GetById(int itemId, CancellationToken ct)
+    {
+        var result = await _items.GetAsync(itemId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Create an item (SKU unique). Server sets status and timestamps.</summary>
+    [HttpPost]
+    [ProducesResponseType(typeof(ItemDetailDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ItemDetailDto>> Create([FromBody] CreateItemRequest request, CancellationToken ct)
+    {
+        var result = await _items.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/items/{result.Value.ItemId}", result.Value);
+    }
+
+    /// <summary>Full update; requires <c>If-Match</c> (412 on stale ETag).</summary>
+    [HttpPut("{itemId:int}")]
+    [ProducesResponseType(typeof(ItemDetailDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<ItemDetailDto>> Update(int itemId, [FromBody] UpdateItemRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _items.UpdateAsync(itemId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Activate / deactivate the item (FR-MD-08 — deactivate, not delete).</summary>
+    [HttpPatch("{itemId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int itemId, [FromBody] UpdateItemStatusRequest request, CancellationToken ct)
+    {
+        await _items.SetStatusAsync(itemId, request.Status, ct);
+        return NoContent();
+    }
+
+    /// <summary>Replace the item's per-warehouse reorder settings (FR-MD-05).</summary>
+    [HttpPut("{itemId:int}/reorder")]
+    [ProducesResponseType(typeof(ItemReorderSettingsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ItemReorderSettingsDto>> UpdateReorder(int itemId, [FromBody] UpdateReorderRequest request, CancellationToken ct)
+        => Ok(await _items.UpdateReorderAsync(itemId, request, ct));
+
+    /// <summary>Replace the item's UOM conversions (FR-MD-02).</summary>
+    [HttpPut("{itemId:int}/uom-conversions")]
+    [ProducesResponseType(typeof(ItemUomConversionsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ItemUomConversionsDto>> UpdateUomConversions(int itemId, [FromBody] UpdateUomConversionsRequest request, CancellationToken ct)
+        => Ok(await _items.UpdateUomConversionsAsync(itemId, request, ct));
+}

Backend/ERPCore/Controllers/JournalEntriesController.cs

@@ -0,0 +1,24 @@
+using ERPCore.Dtos.Audit;
+using ERPCore.Dtos.Common;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Read-only GL-ready journal stubs (FR-STK-13; consumed by the Accounting phase).
+/// Data only — no posting in Phase 1.
+/// </summary>
+[Route("api/v1/journal-entries")]
+public sealed class JournalEntriesController : ApiControllerBase
+{
+    private readonly IAuditService _audit;
+
+    public JournalEntriesController(IAuditService audit) => _audit = audit;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<JournalEntryStubDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<JournalEntryStubDto>>> List(
+        [FromQuery] string? sourceDocType, [FromQuery] int? sourceDocId, [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _audit.ListJournalAsync(sourceDocType, sourceDocId, query, ct));
+}

Backend/ERPCore/Controllers/NavController.cs

@@ -0,0 +1,39 @@
+using ERPCore.Domain.Entities;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Repositories.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.EntityFrameworkCore;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Read-only sidebar nav tree, used by the Role permission-assignment checkbox
+/// UI and by `GET /auth/me` (see AuthController) to resolve a role's visible codes.
+/// NavItem/SubNavItem rows are seeded (NavItemConfiguration/SubNavItemConfiguration)
+/// to match the frontend's hardcoded sidebar — not admin-editable in this phase.
+/// </summary>
+[Route("api/v1/nav")]
+public sealed class NavController : ApiControllerBase
+{
+    private readonly IRepository<NavItem> _navItems;
+
+    public NavController(IRepository<NavItem> navItems) => _navItems = navItems;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(List<NavItemDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<NavItemDto>>> GetTree(CancellationToken ct)
+    {
+        var items = await _navItems.Query().AsNoTracking()
+            .Include(n => n.Children)
+            .OrderBy(n => n.SortOrder)
+            .ToListAsync(ct);
+
+        var dto = items.Select(n => new NavItemDto(
+            n.NavItemId, n.Code, n.Label, n.Icon, n.Href, n.SortOrder,
+            n.Children.OrderBy(c => c.SortOrder)
+                .Select(c => new SubNavItemDto(c.SubNavItemId, c.Code, c.Label, c.Icon, c.Href, c.SortOrder))
+                .ToList())).ToList();
+
+        return Ok(dto);
+    }
+}

Backend/ERPCore/Controllers/ProductConfigController.cs

@@ -0,0 +1,46 @@
+using ERPCore.Dtos.Config;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Product configuration endpoints (docs/11-BACKEND-PHASE1.md §2.8) — the singleton
+/// feature gate for subcategories/brands/item-types.
+/// <para>
+/// <b>Authorization:</b> writes are admitted by the inherited ERP door policy only.
+/// A dedicated <c>CONFIG_MANAGE</c> permission is reserved for when per-endpoint RBAC
+/// lands (FR-X-01, currently deferred) — at that point this action gets the attribute
+/// with no other change. Until then any ERP-admitted user can flip these flags; that is
+/// the accepted Phase-1 posture, consistent with every other endpoint.
+/// </para>
+/// </summary>
+[Route("api/v1/product-config")]
+public sealed class ProductConfigController : ApiControllerBase
+{
+    private readonly IProductConfigService _config;
+
+    public ProductConfigController(IProductConfigService config) => _config = config;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(ProductConfigDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<ProductConfigDto>> Get(CancellationToken ct)
+    {
+        var result = await _config.GetAsync(ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPut]
+    [ProducesResponseType(typeof(ProductConfigDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<ProductConfigDto>> Update(
+        [FromBody] UpdateProductConfigRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _config.UpdateAsync(request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+}

Backend/ERPCore/Controllers/ProductionRunsController.cs

@@ -0,0 +1,157 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Production;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Production run endpoints (docs/30-BACKEND-PHASE2.md §D.2–D.3).</summary>
+[Route("api/v1/production-runs")]
+public sealed class ProductionRunsController : ApiControllerBase
+{
+    private readonly IProductionRunService _runs;
+
+    public ProductionRunsController(IProductionRunService runs) => _runs = runs;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RunSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RunSummaryDto>>> List(
+        [FromQuery] PageQuery query,
+        [FromQuery] ProductionRunStatus? status,
+        [FromQuery] int? templateId,
+        [FromQuery] int? warehouseId,
+        CancellationToken ct)
+        => Ok(await _runs.ListAsync(query, status, templateId, warehouseId, ct));
+
+    [HttpGet("{runId:int}")]
+    [ProducesResponseType(typeof(RunGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RunGraphDto>> GetById(int runId, CancellationToken ct)
+    {
+        var result = await _runs.GetAsync(runId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RunGraphDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunGraphDto>> Create([FromBody] CreateRunRequest request, CancellationToken ct)
+    {
+        var result = await _runs.CreateAsync(request, ct);
+
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/production-runs/{result.Value.RunId}", result.Value);
+    }
+
+    [HttpPut("{runId:int}/stages/{runStageId:int}/quantities")]
+    [ProducesResponseType(typeof(RunStageDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunStageDto>> UpdateQuantities(
+        int runId, int runStageId, [FromBody] UpdateStageQuantitiesRequest request, CancellationToken ct)
+        => Ok(await _runs.UpdateStageQuantitiesAsync(runId, runStageId, request, ct));
+
+    // --- stage actions (docs/30 §D.3) ---------------------------------------
+    //
+    // Idempotency-Key is accepted on every action to match the Phase-1 contract (docs/11
+    // §1.6) but, as in GrnService.ConfirmAsync, it is not stored. Replay safety comes from
+    // the status guards instead: a double-fire finds the stage already moved on and gets a
+    // 409, which docs/21 §6 tells the client to treat as a silent refetch. Recorded as a
+    // deviation from §D.3's "idempotency-key honored".
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/start")]
+    [ProducesResponseType(typeof(StartStageResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<StartStageResultDto>> Start(
+        int runId, int runStageId,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.StartStageAsync(runId, runStageId, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/complete")]
+    [ProducesResponseType(typeof(RunStageDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RunStageDto>> Complete(
+        int runId, int runStageId, [FromBody] CompleteStageRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.CompleteStageAsync(runId, runStageId, request, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/approve")]
+    [ProducesResponseType(typeof(ApproveStageResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ApproveStageResultDto>> Approve(
+        int runId, int runStageId, [FromBody] ApproveStageRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.ApproveStageAsync(runId, runStageId, request ?? new ApproveStageRequest(), ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/transfer")]
+    [ProducesResponseType(typeof(TransferResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TransferResultDto>> Transfer(
+        int runId, int runStageId, [FromBody] TransferRemainderRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.TransferAsync(runId, runStageId, request, ct));
+
+    [HttpPost("{runId:int}/inputs/{runInputId:int}/return-leftover")]
+    [ProducesResponseType(typeof(ReturnLeftoverResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ReturnLeftoverResultDto>> ReturnLeftover(
+        int runId, int runInputId, [FromBody] ReturnLeftoverRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.ReturnLeftoverAsync(runId, runInputId, request, ct));
+
+    [HttpPost("{runId:int}/stages/{runStageId:int}/reject-intake")]
+    [ProducesResponseType(typeof(RejectIntakeResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<RejectIntakeResultDto>> RejectIntake(
+        int runId, int runStageId, [FromBody] RejectRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.RejectIntakeAsync(runId, runStageId, request ?? new RejectRequest(), ct));
+
+    /// <summary>Terminal reject — resets the whole run for a rework pass (FR-MFG-16).</summary>
+    [HttpPost("{runId:int}/stages/{runStageId:int}/reject")]
+    [ProducesResponseType(typeof(TerminalRejectResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<TerminalRejectResultDto>> Reject(
+        int runId, int runStageId, [FromBody] RejectRequest? request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.RejectTerminalAsync(runId, runStageId, request ?? new RejectRequest(), ct));
+
+    [HttpPost("{runId:int}/cancel")]
+    [ProducesResponseType(typeof(CancelRunResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<CancelRunResultDto>> Cancel(
+        int runId, [FromBody] CancelRunRequest request,
+        [FromHeader(Name = "Idempotency-Key")] string? idempotencyKey,
+        CancellationToken ct)
+        => Ok(await _runs.CancelAsync(runId, request, ct));
+}

Backend/ERPCore/Controllers/ProductionTemplatesController.cs

@@ -0,0 +1,73 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Production;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Production template endpoints (docs/30-BACKEND-PHASE2.md §D.1).</summary>
+[Route("api/v1/production-templates")]
+public sealed class ProductionTemplatesController : ApiControllerBase
+{
+    private readonly IProductionTemplateService _templates;
+
+    public ProductionTemplatesController(IProductionTemplateService templates) => _templates = templates;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<TemplateSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<TemplateSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _templates.ListAsync(query, status, ct));
+
+    [HttpGet("{templateId:int}")]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<TemplateGraphDto>> GetById(int templateId, CancellationToken ct)
+    {
+        var result = await _templates.GetAsync(templateId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TemplateGraphDto>> Create(
+        [FromBody] SaveTemplateRequest request, CancellationToken ct)
+    {
+        var result = await _templates.CreateAsync(request, ct);
+
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/production-templates/{result.Value.TemplateId}", result.Value);
+    }
+
+    [HttpPut("{templateId:int}")]
+    [ProducesResponseType(typeof(TemplateGraphDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TemplateGraphDto>> Update(
+        int templateId, [FromBody] SaveTemplateRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _templates.UpdateAsync(templateId, request, expected, ct);
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{templateId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int templateId, [FromBody] UpdateTemplateStatusRequest request, CancellationToken ct)
+    {
+        await _templates.SetStatusAsync(templateId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/PurchaseOrdersController.cs

@@ -0,0 +1,93 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Procurement;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Purchase-order endpoints (docs/11 §3.3).</summary>
+[Route("api/v1/purchase-orders")]
+public sealed class PurchaseOrdersController : ApiControllerBase
+{
+    private readonly IPurchaseOrderService _pos;
+
+    public PurchaseOrdersController(IPurchaseOrderService pos) => _pos = pos;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<PurchaseOrderSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<PurchaseOrderSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] PurchaseOrderStatus? status, [FromQuery] int? vendorId, CancellationToken ct)
+        => Ok(await _pos.ListAsync(query, status, vendorId, ct));
+
+    [HttpGet("{poId:int}")]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PurchaseOrderDto>> GetById(int poId, CancellationToken ct)
+    {
+        var result = await _pos.GetAsync(poId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Create a PO — auto-approved on creation in Phase 1 (FR-PROC-04). Totals computed server-side.</summary>
+    [HttpPost]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<PurchaseOrderDto>> Create([FromBody] CreatePurchaseOrderRequest request, CancellationToken ct)
+    {
+        var result = await _pos.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/purchase-orders/{result.Value.PoId}", result.Value);
+    }
+
+    /// <summary>Edit while open (FR-PROC-05); requires <c>If-Match</c>. 409 PO_NOT_EDITABLE if closed.</summary>
+    [HttpPut("{poId:int}")]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<PurchaseOrderDto>> Update(int poId, [FromBody] UpdatePurchaseOrderRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _pos.UpdateAsync(poId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Submit a Draft PO (Draft → Approved). 409 PO_NOT_EDITABLE if not Draft.</summary>
+    [HttpPost("{poId:int}/submit")]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PurchaseOrderDto>> Submit(int poId, CancellationToken ct)
+        => Ok(await _pos.SubmitAsync(poId, ct));
+
+    /// <summary>Delete a PO — permitted only while Draft (409 PO_NOT_EDITABLE otherwise).</summary>
+    [HttpDelete("{poId:int}")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Delete(int poId, CancellationToken ct)
+    {
+        await _pos.DeleteAsync(poId, ct);
+        return NoContent();
+    }
+
+    /// <summary>Approve — no-op in Phase 1 (POs auto-approve); transitions PendingApproval→Approved when enabled.</summary>
+    [HttpPost("{poId:int}/approve")]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PurchaseOrderDto>> Approve(int poId, CancellationToken ct)
+        => Ok(await _pos.ApproveAsync(poId, ct));
+
+    /// <summary>Cancel — 409 if any goods have been received against the PO.</summary>
+    [HttpPost("{poId:int}/cancel")]
+    [ProducesResponseType(typeof(PurchaseOrderDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<PurchaseOrderDto>> Cancel(int poId, [FromBody] CancelPurchaseOrderRequest request, CancellationToken ct)
+        => Ok(await _pos.CancelAsync(poId, request.Reason, ct));
+}

Backend/ERPCore/Controllers/PurchaseReturnsController.cs

@@ -0,0 +1,44 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Procurement;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Purchase-return endpoints (docs/11 §3.4).</summary>
+[Route("api/v1/purchase-returns")]
+public sealed class PurchaseReturnsController : ApiControllerBase
+{
+    private readonly IPurchaseReturnService _returns;
+
+    public PurchaseReturnsController(IPurchaseReturnService returns) => _returns = returns;
+
+    /// <summary>List posted returns, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<PurchaseReturnSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<PurchaseReturnSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? vendorId, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _returns.ListAsync(query, vendorId, warehouseId, ct));
+
+    /// <summary>Get one return with its lines and the ledger entries it posted.</summary>
+    [HttpGet("{returnId:int}")]
+    [ProducesResponseType(typeof(PurchaseReturnDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<PurchaseReturnDto>> GetById(int returnId, CancellationToken ct)
+    {
+        var dto = await _returns.GetAsync(returnId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    /// <summary>Create + auto-post a return (outbound movement). 409 if return exceeds available stock.</summary>
+    [HttpPost]
+    [ProducesResponseType(typeof(PurchaseReturnDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<PurchaseReturnDto>> Create([FromBody] CreatePurchaseReturnRequest request, CancellationToken ct)
+    {
+        var dto = await _returns.CreateAsync(request, ct);
+        return Created($"/api/v1/purchase-returns/{dto.ReturnId}", dto);
+    }
+}

Backend/ERPCore/Controllers/ReasonCodesController.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Reference;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Reason-code reference endpoints (docs/11 §6).</summary>
+[Route("api/v1/reason-codes")]
+public sealed class ReasonCodesController : ApiControllerBase
+{
+    private readonly IReasonCodeService _codes;
+
+    public ReasonCodesController(IReasonCodeService codes) => _codes = codes;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ReasonCodeDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ReasonCodeDto>>> List(
+        [FromQuery] ReasonContext? context, [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _codes.ListAsync(context, query, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(ReasonCodeDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ReasonCodeDto>> Create([FromBody] CreateReasonCodeRequest request, CancellationToken ct)
+    {
+        var dto = await _codes.CreateAsync(request, ct);
+        return Created($"/api/v1/reason-codes/{dto.ReasonCodeId}", dto);
+    }
+}

Backend/ERPCore/Controllers/RequisitionsController.cs

@@ -0,0 +1,46 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Procurement;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Purchase-requisition endpoints (docs/11 §3.1).</summary>
+[Route("api/v1/requisitions")]
+public sealed class RequisitionsController : ApiControllerBase
+{
+    private readonly IRequisitionService _requisitions;
+
+    public RequisitionsController(IRequisitionService requisitions) => _requisitions = requisitions;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RequisitionSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RequisitionSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] RequisitionStatus? status, CancellationToken ct)
+        => Ok(await _requisitions.ListAsync(query, status, ct));
+
+    [HttpGet("{requisitionId:int}")]
+    [ProducesResponseType(typeof(RequisitionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RequisitionDto>> GetById(int requisitionId, CancellationToken ct)
+    {
+        var dto = await _requisitions.GetAsync(requisitionId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RequisitionDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RequisitionDto>> Create([FromBody] CreateRequisitionRequest request, CancellationToken ct)
+    {
+        var dto = await _requisitions.CreateAsync(request, ct);
+        return Created($"/api/v1/requisitions/{dto.RequisitionId}", dto);
+    }
+
+    [HttpPost("{requisitionId:int}/submit")]
+    [ProducesResponseType(typeof(RequisitionDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RequisitionDto>> Submit(int requisitionId, CancellationToken ct)
+        => Ok(await _requisitions.SubmitAsync(requisitionId, ct));
+}

Backend/ERPCore/Controllers/RfqsController.cs

@@ -0,0 +1,58 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Procurement;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>RFQ &amp; quotation endpoints (docs/11 §3.2).</summary>
+[Route("api/v1/rfqs")]
+public sealed class RfqsController : ApiControllerBase
+{
+    private readonly IRfqService _rfqs;
+
+    public RfqsController(IRfqService rfqs) => _rfqs = rfqs;
+
+    /// <summary>List RFQs, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RfqSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RfqSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] RfqStatus? status, CancellationToken ct)
+        => Ok(await _rfqs.ListAsync(query, status, ct));
+
+    [HttpGet("{rfqId:int}")]
+    [ProducesResponseType(typeof(RfqDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RfqDto>> GetById(int rfqId, CancellationToken ct)
+    {
+        var dto = await _rfqs.GetAsync(rfqId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RfqDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RfqDto>> Create([FromBody] CreateRfqRequest request, CancellationToken ct)
+    {
+        var dto = await _rfqs.CreateAsync(request, ct);
+        return Created($"/api/v1/rfqs/{dto.RfqId}", dto);
+    }
+
+    [HttpPost("{rfqId:int}/quotations")]
+    [ProducesResponseType(typeof(VendorQuotationDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<VendorQuotationDto>> AddQuotation(int rfqId, [FromBody] CreateQuotationRequest request, CancellationToken ct)
+    {
+        var dto = await _rfqs.AddQuotationAsync(rfqId, request, ct);
+        return Created($"/api/v1/rfqs/{rfqId}/quotations/{dto.QuotationId}", dto);
+    }
+
+    [HttpGet("{rfqId:int}/comparison")]
+    [ProducesResponseType(typeof(RfqComparisonDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RfqComparisonDto>> Comparison(int rfqId, CancellationToken ct)
+        => Ok(await _rfqs.GetComparisonAsync(rfqId, ct));
+}

Backend/ERPCore/Controllers/RolesController.cs

@@ -0,0 +1,88 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Rbac;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Role CRUD + permission assignment (mirrors AuthHex's Role; see docs/10 C.9).</summary>
+[Route("api/v1/roles")]
+public sealed class RolesController : ApiControllerBase
+{
+    private readonly IRoleService _roles;
+
+    public RolesController(IRoleService roles) => _roles = roles;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<RoleDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<RoleDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _roles.ListAsync(query, status, ct));
+
+    [HttpGet("{roleId:int}")]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RoleDto>> GetById(int roleId, CancellationToken ct)
+    {
+        var result = await _roles.GetAsync(roleId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<RoleDto>> Create([FromBody] CreateRoleRequest request, CancellationToken ct)
+    {
+        var result = await _roles.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/roles/{result.Value.RoleId}", result.Value);
+    }
+
+    [HttpPut("{roleId:int}")]
+    [ProducesResponseType(typeof(RoleDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<RoleDto>> Update(int roleId, [FromBody] UpdateRoleRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _roles.UpdateAsync(roleId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{roleId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int roleId, [FromBody] UpdateRoleStatusRequest request, CancellationToken ct)
+    {
+        await _roles.SetStatusAsync(roleId, request.Status, ct);
+        return NoContent();
+    }
+
+    [HttpDelete("{roleId:int}")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<IActionResult> Delete(int roleId, CancellationToken ct)
+    {
+        await _roles.DeleteAsync(roleId, ct);
+        return NoContent();
+    }
+
+    [HttpGet("{roleId:int}/permissions")]
+    [ProducesResponseType(typeof(RolePermissionsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RolePermissionsDto>> GetPermissions(int roleId, CancellationToken ct)
+        => Ok(await _roles.GetPermissionsAsync(roleId, ct));
+
+    [HttpPut("{roleId:int}/permissions")]
+    [ProducesResponseType(typeof(RolePermissionsDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<RolePermissionsDto>> AssignPermissions(
+        int roleId, [FromBody] AssignRolePermissionsRequest request, CancellationToken ct)
+        => Ok(await _roles.AssignPermissionsAsync(roleId, request, ct));
+}

Backend/ERPCore/Controllers/StockAdjustmentsController.cs

@@ -0,0 +1,44 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Stock;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Stock-adjustment endpoints (docs/11 §5.5).</summary>
+[Route("api/v1/stock-adjustments")]
+public sealed class StockAdjustmentsController : ApiControllerBase
+{
+    private readonly IAdjustmentService _adjustments;
+
+    public StockAdjustmentsController(IAdjustmentService adjustments) => _adjustments = adjustments;
+
+    /// <summary>List posted adjustments, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<AdjustmentSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<AdjustmentSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] int? warehouseId, [FromQuery] int? reasonCodeId, CancellationToken ct)
+        => Ok(await _adjustments.ListAsync(query, warehouseId, reasonCodeId, ct));
+
+    /// <summary>Get one adjustment with its lines and the ledger entries it posted.</summary>
+    [HttpGet("{adjustmentId:int}")]
+    [ProducesResponseType(typeof(AdjustmentDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<AdjustmentDto>> GetById(int adjustmentId, CancellationToken ct)
+    {
+        var dto = await _adjustments.GetAsync(adjustmentId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    /// <summary>Create + auto-post an adjustment (mandatory reason code; decrease FIFO-consumes).</summary>
+    [HttpPost]
+    [ProducesResponseType(typeof(AdjustmentDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status400BadRequest)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<AdjustmentDto>> Create([FromBody] CreateAdjustmentRequest request, CancellationToken ct)
+    {
+        var dto = await _adjustments.CreateAsync(request, ct);
+        return Created($"/api/v1/stock-adjustments/{dto.AdjustmentId}", dto);
+    }
+}

Backend/ERPCore/Controllers/StockController.cs

@@ -0,0 +1,70 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Procurement;
+using ERPCore.Dtos.Stock;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Stock enquiry, ledger, valuation and reorder-alert endpoints (docs/11 §5.1–5.3, §5.7).</summary>
+[Route("api/v1/stock")]
+public sealed class StockController : ApiControllerBase
+{
+    private readonly IStockService _stock;
+    private readonly IReorderService _reorder;
+
+    public StockController(IStockService stock, IReorderService reorder)
+    {
+        _stock = stock;
+        _reorder = reorder;
+    }
+
+    [HttpGet("on-hand")]
+    [ProducesResponseType(typeof(StockOnHandDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<StockOnHandDto>> OnHand([FromQuery] int itemId, [FromQuery] int warehouseId, CancellationToken ct)
+        => Ok(await _stock.GetOnHandAsync(itemId, warehouseId, ct));
+
+    /// <summary>On-hand across every stocked (item, warehouse) pair; both filters optional.</summary>
+    [HttpGet("on-hand/list")]
+    [ProducesResponseType(typeof(PagedResponse<StockOnHandDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<StockOnHandDto>>> OnHandList(
+        [FromQuery] int? itemId, [FromQuery] int? warehouseId, [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _stock.GetOnHandListAsync(itemId, warehouseId, query, ct));
+
+    /// <summary>
+    /// Immutable movement history. <c>sourceDocType</c>/<c>sourceDocId</c> answer "what did
+    /// this document post?" — the ledger's document reference is polymorphic, so there is
+    /// no FK to navigate instead (docs/10 C.9).
+    /// </summary>
+    [HttpGet("ledger")]
+    [ProducesResponseType(typeof(PagedResponse<StockLedgerRowDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<StockLedgerRowDto>>> Ledger(
+        [FromQuery] int? itemId, [FromQuery] int? warehouseId,
+        [FromQuery] DateOnly? from, [FromQuery] DateOnly? to,
+        [FromQuery] string? sourceDocType, [FromQuery] int? sourceDocId,
+        [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _stock.GetLedgerAsync(itemId, warehouseId, from, to, sourceDocType, sourceDocId, query, ct));
+
+    [HttpGet("valuation")]
+    [ProducesResponseType(typeof(StockValuationDto), StatusCodes.Status200OK)]
+    public async Task<ActionResult<StockValuationDto>> Valuation([FromQuery] int itemId, [FromQuery] int warehouseId, CancellationToken ct)
+        => Ok(await _stock.GetValuationAsync(itemId, warehouseId, ct));
+
+    /// <summary>Items at/below their reorder point (FR-STK-10), computed on read.</summary>
+    [HttpGet("reorder-alerts")]
+    [ProducesResponseType(typeof(PagedResponse<ReorderAlertDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ReorderAlertDto>>> ReorderAlerts(
+        [FromQuery] int? warehouseId, [FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _reorder.GetAlertsAsync(warehouseId, query, ct));
+
+    /// <summary>Create a draft requisition for an item's suggested reorder quantity.</summary>
+    [HttpPost("reorder-alerts/{itemId:int}/requisition")]
+    [ProducesResponseType(typeof(RequisitionDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<RequisitionDto>> SuggestRequisition(
+        int itemId, [FromQuery] int warehouseId, CancellationToken ct)
+    {
+        var dto = await _reorder.CreateSuggestedRequisitionAsync(itemId, warehouseId, ct);
+        return Created($"/api/v1/requisitions/{dto.RequisitionId}", dto);
+    }
+}

Backend/ERPCore/Controllers/StockCountsController.cs

@@ -0,0 +1,58 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Stock;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Stock-count endpoints (docs/11 §5.6).</summary>
+[Route("api/v1/stock-counts")]
+public sealed class StockCountsController : ApiControllerBase
+{
+    private readonly ICountService _counts;
+
+    public StockCountsController(ICountService counts) => _counts = counts;
+
+    /// <summary>List counts, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<CountSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<CountSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] CountStatus? status, [FromQuery] int? warehouseId, CancellationToken ct)
+        => Ok(await _counts.ListAsync(query, status, warehouseId, ct));
+
+    [HttpGet("{countId:int}")]
+    [ProducesResponseType(typeof(CountDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<CountDto>> GetById(int countId, CancellationToken ct)
+    {
+        var dto = await _counts.GetAsync(countId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    /// <summary>Create a count with system quantities snapshotted (immutable).</summary>
+    [HttpPost]
+    [ProducesResponseType(typeof(CountDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<CountDto>> Create([FromBody] CreateCountRequest request, CancellationToken ct)
+    {
+        var dto = await _counts.CreateAsync(request, ct);
+        return Created($"/api/v1/stock-counts/{dto.CountId}", dto);
+    }
+
+    /// <summary>Enter counted quantities; variance = counted − system.</summary>
+    [HttpPut("{countId:int}/counts")]
+    [ProducesResponseType(typeof(CountDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<CountDto>> EnterCounts(int countId, [FromBody] EnterCountsRequest request, CancellationToken ct)
+        => Ok(await _counts.EnterCountsAsync(countId, request, ct));
+
+    /// <summary>Post: emit a variance adjustment and close the count.</summary>
+    [HttpPost("{countId:int}/post")]
+    [ProducesResponseType(typeof(CountPostResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<CountPostResultDto>> Post(int countId, CancellationToken ct)
+        => Ok(await _counts.PostAsync(countId, ct));
+}

Backend/ERPCore/Controllers/StockTransfersController.cs

@@ -0,0 +1,59 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Stock;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Stock-transfer endpoints (docs/11 §5.4).</summary>
+[Route("api/v1/stock-transfers")]
+public sealed class StockTransfersController : ApiControllerBase
+{
+    private readonly ITransferService _transfers;
+
+    public StockTransfersController(ITransferService transfers) => _transfers = transfers;
+
+    /// <summary>List transfers, newest first.</summary>
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<TransferSummaryDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<TransferSummaryDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] TransferStatus? status,
+        [FromQuery] int? srcWarehouseId, [FromQuery] int? destWarehouseId, CancellationToken ct)
+        => Ok(await _transfers.ListAsync(query, status, srcWarehouseId, destWarehouseId, ct));
+
+    [HttpGet("{transferId:int}")]
+    [ProducesResponseType(typeof(TransferDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<TransferDto>> GetById(int transferId, CancellationToken ct)
+    {
+        var dto = await _transfers.GetAsync(transferId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(TransferDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<TransferDto>> Create([FromBody] CreateTransferRequest request, CancellationToken ct)
+    {
+        var dto = await _transfers.CreateAsync(request, ct);
+        return Created($"/api/v1/stock-transfers/{dto.TransferId}", dto);
+    }
+
+    /// <summary>Dispatch: consume source FIFO layers into in-transit. 409 STOCK_NEGATIVE_BLOCKED if short.</summary>
+    [HttpPost("{transferId:int}/dispatch")]
+    [ProducesResponseType(typeof(DispatchResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<DispatchResultDto>> Dispatch(int transferId, CancellationToken ct)
+        => Ok(await _transfers.DispatchAsync(transferId, ct));
+
+    /// <summary>Receive: create the destination layer at the inherited cost (cost-preserving).</summary>
+    [HttpPost("{transferId:int}/receive")]
+    [ProducesResponseType(typeof(ReceiveResultDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status422UnprocessableEntity)]
+    public async Task<ActionResult<ReceiveResultDto>> Receive(int transferId, [FromBody] ReceiveTransferRequest request, CancellationToken ct)
+        => Ok(await _transfers.ReceiveAsync(transferId, request, ct));
+}

Backend/ERPCore/Controllers/SubCategoriesController.cs

@@ -0,0 +1,56 @@
+using ERPCore.Dtos.Categories;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// Subcategory endpoints addressed by their own id (docs/11-BACKEND-PHASE1.md §2.3).
+/// Listing and creation live under the parent category on <see cref="CategoriesController"/>,
+/// since a subcategory only exists in the context of one.
+/// </summary>
+[Route("api/v1/subcategories")]
+public sealed class SubCategoriesController : ApiControllerBase
+{
+    private readonly ICategoryService _categories;
+
+    public SubCategoriesController(ICategoryService categories) => _categories = categories;
+
+    [HttpGet("{subCategoryId:int}")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<SubCategoryDto>> GetById(int subCategoryId, CancellationToken ct)
+    {
+        var result = await _categories.GetSubCategoryAsync(subCategoryId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Renames a subcategory. It cannot be moved to another category — see the request DTO.</summary>
+    [HttpPut("{subCategoryId:int}")]
+    [ProducesResponseType(typeof(SubCategoryDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<SubCategoryDto>> Update(
+        int subCategoryId, [FromBody] UpdateSubCategoryRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _categories.UpdateSubCategoryAsync(subCategoryId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    /// <summary>Deactivate/reactivate. Masters are never hard-deleted (FR-MD-08).</summary>
+    [HttpPatch("{subCategoryId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(
+        int subCategoryId, [FromBody] UpdateSubCategoryStatusRequest request, CancellationToken ct)
+    {
+        await _categories.SetSubCategoryStatusAsync(subCategoryId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/UomsController.cs

@@ -0,0 +1,29 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Uoms;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Unit-of-measure endpoints (docs/11-BACKEND-PHASE1.md §2.2).</summary>
+[Route("api/v1/uoms")]
+public sealed class UomsController : ApiControllerBase
+{
+    private readonly IUomService _uoms;
+
+    public UomsController(IUomService uoms) => _uoms = uoms;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<UomDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<UomDto>>> List([FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _uoms.ListAsync(query, ct));
+
+    [HttpPost]
+    [ProducesResponseType(typeof(UomDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<UomDto>> Create([FromBody] CreateUomRequest request, CancellationToken ct)
+    {
+        var dto = await _uoms.CreateAsync(request, ct);
+        return Created($"/api/v1/uoms/{dto.UomId}", dto);
+    }
+}

Backend/ERPCore/Controllers/UsersController.cs

@@ -0,0 +1,65 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Hrm;
+using ERPCore.Dtos.Users;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>
+/// User management: local shadow `User` list/detail + role assignment, and
+/// account creation orchestrated against AuthHex (see <see cref="IUserManagementService.CreateAsync"/>).
+/// </summary>
+[Route("api/v1/users")]
+public sealed class UsersController : ApiControllerBase
+{
+    private readonly IUserManagementService _users;
+    private readonly IEmployeeUserLinkService _links;
+
+    public UsersController(IUserManagementService users, IEmployeeUserLinkService links)
+    {
+        _users = users;
+        _links = links;
+    }
+
+    /// <summary>Advisory forward-direction lookup: does a Staff record already exist with this email? (docs/12-BACKEND-HRM.md A.5)</summary>
+    [HttpGet("email-lookup")]
+    [ProducesResponseType(typeof(EmployeeMatchResponse), StatusCodes.Status200OK)]
+    public async Task<ActionResult<EmployeeMatchResponse>> EmailLookup([FromQuery] string email, CancellationToken ct)
+        => Ok(new EmployeeMatchResponse(await _links.FindStaffCandidateByEmailAsync(email, ct)));
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<ManagedUserDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<ManagedUserDto>>> List([FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _users.ListAsync(query, ct));
+
+    /// <summary>AuthHex UserType options for the create-user form's select.</summary>
+    [HttpGet("user-types")]
+    [ProducesResponseType(typeof(List<UserTypeOptionDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<List<UserTypeOptionDto>>> ListUserTypes(CancellationToken ct)
+        => Ok(await _users.ListUserTypesAsync(ct));
+
+    [HttpGet("{userId:int}")]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ManagedUserDto>> GetById(int userId, CancellationToken ct)
+    {
+        var result = await _users.GetAsync(userId, ct);
+        return result is null ? NotFound() : Ok(result);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<ManagedUserDto>> Create([FromBody] CreateUserRequest request, CancellationToken ct)
+    {
+        var result = await _users.CreateAsync(request, ct);
+        return Created($"/api/v1/users/{result.UserId}", result);
+    }
+
+    [HttpPut("{userId:int}/role")]
+    [ProducesResponseType(typeof(ManagedUserDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<ManagedUserDto>> UpdateRole(int userId, [FromBody] UpdateUserRoleRequest request, CancellationToken ct)
+        => Ok(await _users.UpdateRoleAsync(userId, request, ct));
+}

Backend/ERPCore/Controllers/VendorsController.cs

@@ -0,0 +1,65 @@
+using ERPCore.Domain.Enums;
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Vendors;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Vendor master endpoints (docs/11-BACKEND-PHASE1.md §2.4).</summary>
+[Route("api/v1/vendors")]
+public sealed class VendorsController : ApiControllerBase
+{
+    private readonly IVendorService _vendors;
+
+    public VendorsController(IVendorService vendors) => _vendors = vendors;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<VendorDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<VendorDto>>> List(
+        [FromQuery] PageQuery query, [FromQuery] EntityStatus? status, CancellationToken ct)
+        => Ok(await _vendors.ListAsync(query, status, ct));
+
+    [HttpGet("{vendorId:int}")]
+    [ProducesResponseType(typeof(VendorDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<VendorDto>> GetById(int vendorId, CancellationToken ct)
+    {
+        var result = await _vendors.GetAsync(vendorId, ct);
+        if (result is null) return NotFound();
+
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(VendorDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<VendorDto>> Create([FromBody] CreateVendorRequest request, CancellationToken ct)
+    {
+        var result = await _vendors.CreateAsync(request, ct);
+        SetETag(result.RowVersion);
+        return Created($"/api/v1/vendors/{result.Value.VendorId}", result.Value);
+    }
+
+    [HttpPut("{vendorId:int}")]
+    [ProducesResponseType(typeof(VendorDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status412PreconditionFailed)]
+    public async Task<ActionResult<VendorDto>> Update(int vendorId, [FromBody] UpdateVendorRequest request, CancellationToken ct)
+    {
+        var expected = RequireIfMatch();
+        var result = await _vendors.UpdateAsync(vendorId, request, expected, ct);
+        SetETag(result.RowVersion);
+        return Ok(result.Value);
+    }
+
+    [HttpPatch("{vendorId:int}/status")]
+    [ProducesResponseType(StatusCodes.Status204NoContent)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<IActionResult> SetStatus(int vendorId, [FromBody] UpdateVendorStatusRequest request, CancellationToken ct)
+    {
+        await _vendors.SetStatusAsync(vendorId, request.Status, ct);
+        return NoContent();
+    }
+}

Backend/ERPCore/Controllers/WarehousesController.cs

@@ -0,0 +1,54 @@
+using ERPCore.Dtos.Common;
+using ERPCore.Dtos.Warehouses;
+using ERPCore.Services.Interfaces;
+using Microsoft.AspNetCore.Mvc;
+
+namespace ERPCore.Controllers;
+
+/// <summary>Warehouse &amp; bin endpoints (docs/11-BACKEND-PHASE1.md §2.5).</summary>
+[Route("api/v1/warehouses")]
+public sealed class WarehousesController : ApiControllerBase
+{
+    private readonly IWarehouseService _warehouses;
+
+    public WarehousesController(IWarehouseService warehouses) => _warehouses = warehouses;
+
+    [HttpGet]
+    [ProducesResponseType(typeof(PagedResponse<WarehouseDto>), StatusCodes.Status200OK)]
+    public async Task<ActionResult<PagedResponse<WarehouseDto>>> List([FromQuery] PageQuery query, CancellationToken ct)
+        => Ok(await _warehouses.ListAsync(query, ct));
+
+    [HttpGet("{warehouseId:int}")]
+    [ProducesResponseType(typeof(WarehouseDto), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<WarehouseDto>> GetById(int warehouseId, CancellationToken ct)
+    {
+        var dto = await _warehouses.GetAsync(warehouseId, ct);
+        return dto is null ? NotFound() : Ok(dto);
+    }
+
+    [HttpPost]
+    [ProducesResponseType(typeof(WarehouseDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<WarehouseDto>> Create([FromBody] CreateWarehouseRequest request, CancellationToken ct)
+    {
+        var dto = await _warehouses.CreateAsync(request, ct);
+        return Created($"/api/v1/warehouses/{dto.WarehouseId}", dto);
+    }
+
+    [HttpGet("{warehouseId:int}/bins")]
+    [ProducesResponseType(typeof(IReadOnlyList<BinDto>), StatusCodes.Status200OK)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    public async Task<ActionResult<IReadOnlyList<BinDto>>> ListBins(int warehouseId, CancellationToken ct)
+        => Ok(await _warehouses.ListBinsAsync(warehouseId, ct));
+
+    [HttpPost("{warehouseId:int}/bins")]
+    [ProducesResponseType(typeof(BinDto), StatusCodes.Status201Created)]
+    [ProducesResponseType(StatusCodes.Status404NotFound)]
+    [ProducesResponseType(StatusCodes.Status409Conflict)]
+    public async Task<ActionResult<BinDto>> CreateBin(int warehouseId, [FromBody] CreateBinRequest request, CancellationToken ct)
+    {
+        var dto = await _warehouses.CreateBinAsync(warehouseId, request, ct);
+        return Created($"/api/v1/warehouses/{warehouseId}/bins/{dto.BinId}", dto);
+    }
+}

Backend/ERPCore/Domain/DocumentTypes.cs

@@ -0,0 +1,20 @@
+namespace ERPCore.Domain;
+
+/// <summary>
+/// Document-type prefixes for <see cref="Entities.NumberSequence"/> and the
+/// generated document numbers (docs/10 §B.8.2). One prefix per numbered document.
+/// </summary>
+public static class DocumentTypes
+{
+    public const string Requisition = "PR";
+    public const string Rfq = "RFQ";
+    public const string PurchaseOrder = "PO";
+    public const string Grn = "GRN";
+    public const string Transfer = "TRF";
+    public const string Adjustment = "ADJ";
+    public const string Count = "CNT";
+    public const string PurchaseReturn = "PRET";
+
+    /// <summary>Production run (docs/30 FR-MFG-08) — <c>PRD-2026-00001</c>.</summary>
+    public const string Production = "PRD";
+}

Backend/ERPCore/Domain/Entities/AttendanceRecord.cs

@@ -0,0 +1,40 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per employee/day attendance row (FR-HR-ATT). <see cref="WorkShiftId"/> is
+/// snapshotted from the employee's shift at ingestion time (docs/12-BACKEND-HRM.md
+/// A.3) so a later shift reassignment never retroactively changes historical
+/// Late/OT figures. Model: docs/12-BACKEND-HRM.md Part C.4.
+/// </summary>
+public class AttendanceRecord
+{
+    public int AttendanceRecordId { get; set; }
+    public int? AttendanceUploadBatchId { get; set; }
+    public AttendanceUploadBatch? AttendanceUploadBatch { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public DateTime AttendanceDate { get; set; }
+    public TimeSpan? CheckIn { get; set; }
+    public TimeSpan? CheckOut { get; set; }
+    public int WorkShiftId { get; set; }
+    public WorkShift? WorkShift { get; set; }
+
+    public int WorkingMinutes { get; set; }
+    public int LateMinutes { get; set; }
+    public int EarlyLeaveMinutes { get; set; }
+    public int OvertimeMinutes { get; set; }
+
+    public AttendanceStatus AttendanceStatus { get; set; }
+    public RowValidationStatus RowValidationStatus { get; set; } = RowValidationStatus.Valid;
+    public int? DuplicateOfAttendanceRecordId { get; set; }
+
+    public string? Notes { get; set; }
+    public bool IsManualOverride { get; set; }
+    public int? EditedBy { get; set; }
+    public DateTime? EditedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/AttendanceUploadBatch.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Attendance upload batch (FR-HR-ATT) — the transactional document driving the
+/// exact status flow Draft→Validated→Confirmed→UsedInPayroll. Scoped to exactly
+/// one payroll period, numbered via <see cref="NumberSequence"/> (docType "ATT").
+/// Model: docs/12-BACKEND-HRM.md Part C.4.
+/// </summary>
+public class AttendanceUploadBatch
+{
+    public int AttendanceUploadBatchId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public DateTime PeriodStart { get; set; }
+    public DateTime PeriodEnd { get; set; }
+    public AttendanceSourceType SourceType { get; set; }
+    public string? OriginalFileName { get; set; }
+
+    public int UploadedBy { get; set; }
+    public DateTime UploadedAt { get; set; }
+    public AttendanceBatchStatus Status { get; set; } = AttendanceBatchStatus.Draft;
+    public int? ConfirmedBy { get; set; }
+    public DateTime? ConfirmedAt { get; set; }
+
+    public int RowCountTotal { get; set; }
+    public int RowCountDuplicate { get; set; }
+    public int RowCountError { get; set; }
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/AuditLog.cs

@@ -0,0 +1,23 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Immutable audit trail entry (FR-X-02) — the compensating control for the deferred
+/// RBAC (02-SECURITY AR-01/B.3). One row per create/update/delete of an audited
+/// entity, capturing who / when / what changed (old→new in <see cref="ChangeSet"/>).
+/// Written automatically by <c>ErpDbContext.SaveChangesAsync</c>. Append-only at the
+/// app level; DB-role revocation of UPDATE/DELETE is deferred hardening (B.3).
+/// Model: docs/10 Part C.7.
+/// </summary>
+public class AuditLog
+{
+    public int AuditId { get; set; }
+    public int UserId { get; set; }
+    public string EntityType { get; set; } = string.Empty;
+    public int EntityId { get; set; }
+    public AuditAction Action { get; set; }
+    /// <summary>JSON change set: field→value (create/delete) or field→{old,new} (update).</summary>
+    public string ChangeSet { get; set; } = "{}";
+    public DateTime CreatedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/Batch.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Batch/lot for a batch-tracked item (FR-GRN-04, FR-WH-03). Expiry drives FEFO
+/// picking of perishables. Model: docs/10 Part C.4.
+/// </summary>
+public class Batch
+{
+    public int BatchId { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public string BatchNo { get; set; } = string.Empty;
+    public DateOnly? ExpiryDate { get; set; }
+}

Backend/ERPCore/Domain/Entities/Bin.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Bin / storage location within a warehouse (FR-MD-07, FR-WH-02). Stock is
+/// tracked to bin level. Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class Bin
+{
+    public int BinId { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public string Code { get; set; } = string.Empty;
+    public string? BinType { get; set; }
+}

Backend/ERPCore/Domain/Entities/Branch.cs

@@ -0,0 +1,23 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Branch/location master (FR-HR-MD-01) — multi-branch readiness. Referenced
+/// optionally by <see cref="Employee.BranchId"/> and <see cref="PayrollRun.BranchId"/>.
+/// Deactivated, not deleted, when referenced. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Branch
+{
+    public int BranchId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Address { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Brand.cs

@@ -0,0 +1,21 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Brand master (FR-MD-09). Referenced optionally by <see cref="Item.BrandId"/>.
+/// Mutable aggregate with a <see cref="RowVersion"/> ETag token. Deactivated, not
+/// deleted, when referenced (FR-MD-08). Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class Brand
+{
+    public int BrandId { get; set; }
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Category.cs

@@ -0,0 +1,25 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Item category (FR-MD-04) — the top level of a two-level hierarchy. The optional level
+/// below is <see cref="SubCategory"/>; categories no longer self-nest (the former
+/// <c>parent_id</c> tree was replaced in migration #2).
+/// Mutable aggregate with a <see cref="RowVersion"/> ETag token. Deactivated, not
+/// deleted, when referenced (FR-MD-08). Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class Category
+{
+    public int CategoryId { get; set; }
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<SubCategory> SubCategories { get; set; } = new List<SubCategory>();
+}

Backend/ERPCore/Domain/Entities/Department.cs

@@ -0,0 +1,26 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Department master (FR-HR-MD-01) — unlimited self-nesting for a real org chart
+/// (unlike the two-level-capped <see cref="Category"/>); cycle prevention is a
+/// service-level check on write, not a DB constraint. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Department
+{
+    public int DepartmentId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public int? ParentDepartmentId { get; set; }
+    public Department? ParentDepartment { get; set; }
+    public int? HeadEmployeeId { get; set; }
+    public Employee? HeadEmployee { get; set; }
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Designation.cs

@@ -0,0 +1,19 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Job title master (FR-HR-MD-01), standalone — not FK'd to Department, since a
+/// title like "Accountant" can exist in multiple departments. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class Designation
+{
+    public int DesignationId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Employee.cs

@@ -0,0 +1,76 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Staff record (FR-HR-MD-02) — distinct from <see cref="User"/> (the system login
+/// account): not every employee has a login, and not every login belongs to an
+/// employee. <see cref="UserId"/> is the optional, explicit, human-confirmed link
+/// between the two (docs/12-BACKEND-HRM.md A.5/C.2, Part B.3.2). Never hard-deleted —
+/// separation is recorded via <see cref="Status"/> + <see cref="LastWorkingDate"/>.
+/// <see cref="EmployeeCode"/> is user-entered (not <see cref="NumberSequence"/>-issued):
+/// HR departments keep their own legacy numbering scheme, and NumberSequence's
+/// year-scoping is the wrong shape for an identifier that must never look "reset".
+/// </summary>
+public class Employee
+{
+    public int EmployeeId { get; set; }
+    public string EmployeeCode { get; set; } = string.Empty;
+
+    // Identity
+    public string FullName { get; set; } = string.Empty;
+    public string? Nic { get; set; }
+    public DateTime? DateOfBirth { get; set; }
+    public Gender? Gender { get; set; }
+    public string? Nationality { get; set; }
+    public string? ProfilePhotoPath { get; set; }
+
+    // Contact
+    /// <summary>The field used for the bidirectional Employee&lt;-&gt;User email cross-check.</summary>
+    public string? Email { get; set; }
+    public string? PersonalMobile { get; set; }
+    public string? AddressLine1 { get; set; }
+    public string? AddressLine2 { get; set; }
+    public string? City { get; set; }
+    public string? PostalCode { get; set; }
+    public string? Country { get; set; }
+
+    // Emergency contact
+    public string? EmergencyContactName { get; set; }
+    public string? EmergencyContactRelationship { get; set; }
+    public string? EmergencyContactPhone { get; set; }
+
+    // Employment
+    public DateTime HireDate { get; set; }
+    public DateTime? ConfirmationDate { get; set; }
+    public DateTime? LastWorkingDate { get; set; }
+    public int DepartmentId { get; set; }
+    public Department? Department { get; set; }
+    public int DesignationId { get; set; }
+    public Designation? Designation { get; set; }
+    public int EmploymentTypeId { get; set; }
+    public EmploymentType? EmploymentType { get; set; }
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public int WorkShiftId { get; set; }
+    public WorkShift? WorkShift { get; set; }
+    public int? ReportingManagerId { get; set; }
+    public Employee? ReportingManager { get; set; }
+
+    // Statutory (Sri Lanka)
+    public string? EpfNumber { get; set; }
+    public string? EtfNumber { get; set; }
+    public string? TaxIdentificationNumber { get; set; }
+
+    /// <summary>Optional login account link (unique — one User backs at most one Employee).</summary>
+    public int? UserId { get; set; }
+    public User? User { get; set; }
+
+    public EmployeeStatus Status { get; set; } = EmployeeStatus.Active;
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public int? UpdatedBy { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeBankDetail.cs

@@ -0,0 +1,28 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Employee bank account (FR-HR-MD-03), one-to-many — a future split-payment
+/// improvement is possible since this isn't a 1:1 scalar set. Exactly one row per
+/// employee is <see cref="IsPrimary"/>; payroll disbursement targets it.
+/// Model: docs/12-BACKEND-HRM.md Part C.2.
+/// </summary>
+public class EmployeeBankDetail
+{
+    public int EmployeeBankDetailId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public string BankName { get; set; } = string.Empty;
+    public string BranchName { get; set; } = string.Empty;
+    public string AccountNumber { get; set; } = string.Empty;
+    public string AccountHolderName { get; set; } = string.Empty;
+    public string? SwiftCode { get; set; }
+    public bool IsPrimary { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeDocument.cs

@@ -0,0 +1,36 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Uploaded staff document (FR-HR-DOC-02..04) — the user's "Doc". <see cref="StoredFileName"/>/
+/// <see cref="RelativePath"/> are server-generated (never the client's filename), so the
+/// file is only ever reachable through <see cref="Services.Interfaces.IFileStorageService"/>,
+/// never a guessable static path. Archived, not deleted, so the audit trail of what was
+/// once on file is retained. Model: docs/12-BACKEND-HRM.md Part C.3.
+/// </summary>
+public class EmployeeDocument
+{
+    public int EmployeeDocumentId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int HrDocumentTypeId { get; set; }
+    public HrDocumentType? HrDocumentType { get; set; }
+
+    public string OriginalFileName { get; set; } = string.Empty;
+    public string StoredFileName { get; set; } = string.Empty;
+    public string RelativePath { get; set; } = string.Empty;
+    public string ContentType { get; set; } = string.Empty;
+    public long SizeBytes { get; set; }
+    public DateTime? IssueDate { get; set; }
+    public DateTime? ExpiryDate { get; set; }
+    public string? Notes { get; set; }
+
+    public int UploadedBy { get; set; }
+    public DateTime UploadedAt { get; set; }
+    public int? VerifiedBy { get; set; }
+    public DateTime? VerifiedAt { get; set; }
+
+    public EmployeeDocumentStatus Status { get; set; } = EmployeeDocumentStatus.Active;
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmployeeLoan.cs

@@ -0,0 +1,35 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Loan/Advance (FR-HR-PAY-03) — <see cref="LoanKind"/> discriminates, structurally
+/// identical otherwise. <see cref="OutstandingBalance"/> is denormalized (parallel to
+/// <c>StockLayer.QtyRemaining</c>). Numbered via <see cref="NumberSequence"/> (docType "LOAN").
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class EmployeeLoan
+{
+    public int EmployeeLoanId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public LoanKind LoanKind { get; set; }
+
+    public decimal PrincipalAmount { get; set; }
+    public decimal InterestRate { get; set; }
+    public decimal InstallmentAmount { get; set; }
+    public int NumberOfInstallments { get; set; }
+    public int StartYear { get; set; }
+    public int StartMonth { get; set; }
+    public decimal OutstandingBalance { get; set; }
+    public LoanStatus Status { get; set; } = LoanStatus.Active;
+
+    public int ApprovedBy { get; set; }
+    public DateTime ApprovedAt { get; set; }
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public List<LoanInstallment> Installments { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/EmployeeSalaryStructure.cs

@@ -0,0 +1,30 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Effective-dated salary structure header (FR-HR-PAY-02) — the audit trail a
+/// salary revision needs (docs/12-BACKEND-HRM.md §13): exactly one row with
+/// <see cref="EffectiveTo"/> null (the current one) per employee at a time.
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class EmployeeSalaryStructure
+{
+    public int EmployeeSalaryStructureId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public DateTime EffectiveFrom { get; set; }
+    public DateTime? EffectiveTo { get; set; }
+    public decimal BasicSalary { get; set; }
+    public string Currency { get; set; } = "LKR";
+    public SalaryStructureStatus Status { get; set; } = SalaryStructureStatus.Active;
+
+    public int ApprovedBy { get; set; }
+    public DateTime ApprovedAt { get; set; }
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public List<EmployeeSalaryStructureLine> Lines { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/EmployeeSalaryStructureLine.cs

@@ -0,0 +1,12 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Allowance/other-deduction line on a salary structure. Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class EmployeeSalaryStructureLine
+{
+    public int EmployeeSalaryStructureLineId { get; set; }
+    public int EmployeeSalaryStructureId { get; set; }
+    public EmployeeSalaryStructure? EmployeeSalaryStructure { get; set; }
+    public int SalaryComponentId { get; set; }
+    public SalaryComponent? SalaryComponent { get; set; }
+    public decimal Amount { get; set; }
+}

Backend/ERPCore/Domain/Entities/EmploymentType.cs

@@ -0,0 +1,20 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Labor category master (FR-HR-MD-01) — a master, not an enum, mirroring
+/// <see cref="Brand"/>: employment categories change with company/labor-law
+/// policy without wanting a code deploy. Model: docs/12-BACKEND-HRM.md Part C.1.
+/// </summary>
+public class EmploymentType
+{
+    public int EmploymentTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Grn.cs

@@ -0,0 +1,37 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Goods Receipt Note header (FR-GRN-01/02). Raised against a PO or direct
+/// (<see cref="PoId"/> null). On confirm each line creates a FIFO layer and posts
+/// an inbound ledger entry. Mutable aggregate with an <see cref="RowVersion"/>
+/// concurrency token (docs/10 C.10). Model: docs/10 Part C.3.
+/// </summary>
+public class Grn
+{
+    public int GrnId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int? PoId { get; set; }
+    public PurchaseOrder? PurchaseOrder { get; set; }
+
+    public int VendorId { get; set; }
+    public Vendor? Vendor { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public GrnStatus Status { get; set; } = GrnStatus.Draft;
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? PostedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token.</summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<GrnLine> Lines { get; set; } = new List<GrnLine>();
+}

Backend/ERPCore/Domain/Entities/GrnLine.cs

@@ -0,0 +1,64 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// GRN line (FR-GRN-04..08). <see cref="UnitCost"/> is the gross cost received at:
+/// entered on the line, defaulting to the PO price when omitted (a per-receipt price
+/// override is now permitted — see docs/02-SECURITY C.3, revised). <see cref="PoUnitPrice"/>
+/// snapshots the PO price at receipt so the variance survives later PO edits.
+/// <see cref="NetUnitCost"/> = unitCost after trade discount — this is what the FIFO layer
+/// costs at (VAT never enters stock value; it is recoverable input tax).
+/// <see cref="ReceivedValue"/> = qty × netUnitCost (after discount, before VAT).
+/// <see cref="HoldStatus"/> gates issuability. Model: docs/10 Part C.3.
+/// </summary>
+public class GrnLine
+{
+    public int GrnLineId { get; set; }
+
+    public int GrnId { get; set; }
+    public Grn? Grn { get; set; }
+
+    public int? PoLineId { get; set; }
+    public PoLine? PoLine { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+
+    public int? BinId { get; set; }
+    public Bin? Bin { get; set; }
+
+    public int? BatchId { get; set; }
+    public Batch? Batch { get; set; }
+
+    public decimal Qty { get; set; }
+
+    /// <summary>Gross unit cost received at (entered, or PO price when omitted).</summary>
+    public decimal UnitCost { get; set; }
+
+    /// <summary>Snapshot of the PO line price at receipt; null for direct receipts.</summary>
+    public decimal? PoUnitPrice { get; set; }
+
+    /// <summary>Trade discount percentage (0–100), entered.</summary>
+    public decimal DiscountPct { get; set; }
+
+    /// <summary>UnitCost × (1 − DiscountPct/100) — the inventory (FIFO layer) cost.</summary>
+    public decimal NetUnitCost { get; set; }
+
+    /// <summary>VAT percentage (0–100), entered. Recoverable — does not affect stock value.</summary>
+    public decimal VatPct { get; set; }
+
+    /// <summary>Qty × NetUnitCost × VatPct/100.</summary>
+    public decimal VatAmount { get; set; }
+
+    /// <summary>Qty × NetUnitCost (after discount, before VAT).</summary>
+    public decimal ReceivedValue { get; set; }
+
+    /// <summary>Qty × NetUnitCost + VatAmount — payable to the vendor.</summary>
+    public decimal LineTotal { get; set; }
+
+    public HoldStatus HoldStatus { get; set; } = HoldStatus.Available;
+}

Backend/ERPCore/Domain/Entities/HrDocumentType.cs

@@ -0,0 +1,24 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Staff document catalog (FR-HR-DOC-01) — the user's "DocType": a category of
+/// document (NIC, contract, certificate...), not the uploaded file itself (see
+/// <see cref="EmployeeDocument"/>, the "Doc"). Deactivated, not deleted, when
+/// referenced. Model: docs/12-BACKEND-HRM.md Part C.3.
+/// </summary>
+public class HrDocumentType
+{
+    public int HrDocumentTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public HrDocumentCategory Category { get; set; }
+    public bool RequiredAtOnboarding { get; set; }
+    public bool ExpiryTracked { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Item.cs

@@ -0,0 +1,54 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Item master (FR-MD-01). Mutable aggregate: carries a <see cref="RowVersion"/>
+/// concurrency token surfaced as an ETag (docs/10 Part C.10). SKU is unique.
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class Item
+{
+    public int ItemId { get; set; }
+    public string Sku { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Description { get; set; }
+
+    public int CategoryId { get; set; }
+    public Category? Category { get; set; }
+
+    /// <summary>Optional second level below <see cref="CategoryId"/>; must belong to it.</summary>
+    public int? SubCategoryId { get; set; }
+    public SubCategory? SubCategory { get; set; }
+
+    public int? BrandId { get; set; }
+    public Brand? Brand { get; set; }
+
+    public int BaseUomId { get; set; }
+    public Uom? BaseUom { get; set; }
+
+    public int? DefaultVendorId { get; set; }
+    public Vendor? DefaultVendor { get; set; }
+
+    public StockNature StockNature { get; set; }
+    public TrackingMode TrackingMode { get; set; }
+    public string? TaxClass { get; set; }
+
+    /// <summary>
+    /// Optional fixed selling price used by Sales only. <c>null</c> means "use stock value"
+    /// (the item is sold at its FIFO stock cost at sale time); a value is the fixed sale price.
+    /// Never enters costing/GRN/FIFO (docs/10 Part C.1, C.9).
+    /// </summary>
+    public decimal? SalePrice { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<ItemReorder> ReorderSettings { get; set; } = new List<ItemReorder>();
+    public ICollection<UomConversion> UomConversions { get; set; } = new List<UomConversion>();
+}

Backend/ERPCore/Domain/Entities/ItemReorder.cs

@@ -0,0 +1,20 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Reorder policy for an item, optionally per warehouse (FR-MD-05). Reorder alerts
+/// are computed from these versus available stock (FR-STK-10) — not stored.
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class ItemReorder
+{
+    public int ReorderId { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal ReorderPoint { get; set; }
+    public decimal ReorderQty { get; set; }
+}

Backend/ERPCore/Domain/Entities/ItemType.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Item type master (FR-MD-10) — a selectable dimension name such as Color, Size or
+/// Material.
+/// <para>
+/// <b>Deliberately unlinked.</b> Nothing references this entity and it references
+/// nothing: there is no value table and no join to <see cref="Item"/>. Its only job is
+/// to feed the frontend's item-builder dropdown via <c>GET /item-types</c>. The chosen
+/// values (Red, S, M) are encoded by the client into the generated SKU
+/// (e.g. <c>BL-100-0003</c>) and are never stored or parsed server-side — the item list
+/// is the record of what was built. See the accepted trade-off in docs/10 Part C.9.
+/// </para>
+/// Not to be confused with <see cref="Enums.StockNature"/> (Stocked/NonStocked/Service),
+/// which is what the old <c>ItemType</c> enum became.
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class ItemType
+{
+    public int ItemTypeId { get; set; }
+    public string Name { get; set; } = string.Empty;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/JournalEntryStub.cs

@@ -0,0 +1,18 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// GL-ready journal entry emitted per stock movement (FR-STK-13) — data only, no
+/// posting in Phase 1 (the Accounting module consumes these later). One row per
+/// ledger entry, referencing the same source document polymorphically. Account
+/// codes are Phase-1 placeholders until a chart of accounts exists.
+/// Model: docs/10 Part C.7.
+/// </summary>
+public class JournalEntryStub
+{
+    public int JournalId { get; set; }
+    public string SourceDocType { get; set; } = string.Empty;
+    public int SourceDocId { get; set; }
+    public string DebitAccount { get; set; } = string.Empty;
+    public string CreditAccount { get; set; } = string.Empty;
+    public decimal Amount { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveBalance.cs

@@ -0,0 +1,24 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per employee/type/year leave entitlement (FR-HR-LV-03). Unique on
+/// (EmployeeId, LeaveTypeId, Year). RemainingDays is a computed projection, not
+/// stored. Model: docs/12-BACKEND-HRM.md Part C.5.
+/// </summary>
+public class LeaveBalance
+{
+    public int LeaveBalanceId { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int LeaveTypeId { get; set; }
+    public LeaveType? LeaveType { get; set; }
+    public int Year { get; set; }
+
+    public decimal EntitledDays { get; set; }
+    public decimal TakenDays { get; set; }
+    public decimal CarriedForwardDays { get; set; }
+    public decimal AdjustmentDays { get; set; }
+
+    public uint RowVersion { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveRequest.cs

@@ -0,0 +1,31 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Leave request (FR-HR-LV-02) — transactional document, numbered via
+/// <see cref="NumberSequence"/> (docType "LV"). Model: docs/12-BACKEND-HRM.md Part C.5.
+/// </summary>
+public class LeaveRequest
+{
+    public int LeaveRequestId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+    public int LeaveTypeId { get; set; }
+    public LeaveType? LeaveType { get; set; }
+
+    public DateTime StartDate { get; set; }
+    public DateTime EndDate { get; set; }
+    public decimal DaysCount { get; set; }
+    public string? Reason { get; set; }
+
+    public LeaveRequestStatus Status { get; set; } = LeaveRequestStatus.Draft;
+    public int? ApprovedBy { get; set; }
+    public DateTime? ApprovedAt { get; set; }
+    public string? RejectionReason { get; set; }
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LeaveType.cs

@@ -0,0 +1,23 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Leave type master (FR-HR-LV-01). Model: docs/12-BACKEND-HRM.md Part C.5.</summary>
+public class LeaveType
+{
+    public int LeaveTypeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public bool IsPaid { get; set; } = true;
+    /// <summary>Feeds Payroll's No-Pay deduction when true (docs/12-BACKEND-HRM.md §6).</summary>
+    public bool CountsAsNoPay { get; set; }
+    public decimal AccrualPerYear { get; set; }
+    public bool CarryForwardAllowed { get; set; }
+    public int? MaxCarryForwardDays { get; set; }
+    public bool RequiresApproval { get; set; } = true;
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/LoanInstallment.cs

@@ -0,0 +1,26 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Loan installment ledger row. <see cref="PayrollRunId"/> is stamped only when the
+/// consuming <see cref="PayrollRun"/> reaches Locked (docs/12-BACKEND-HRM.md A.4).
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class LoanInstallment
+{
+    public int LoanInstallmentId { get; set; }
+    public int EmployeeLoanId { get; set; }
+    public EmployeeLoan? EmployeeLoan { get; set; }
+
+    public int InstallmentNumber { get; set; }
+    public int DueYear { get; set; }
+    public int DueMonth { get; set; }
+    public decimal ScheduledAmount { get; set; }
+    public decimal? PaidAmount { get; set; }
+    public int? PayrollRunId { get; set; }
+    public PayrollRun? PayrollRun { get; set; }
+    public LoanInstallmentStatus Status { get; set; } = LoanInstallmentStatus.Pending;
+
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/NavItem.cs

@@ -0,0 +1,22 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A top-level sidebar entry (mirrors the frontend's hardcoded nav list,
+/// components/Layouts/AppSidebar.tsx). Seeded to match the current app routes;
+/// per-role visibility is controlled via <see cref="Permission"/>/<see cref="RolePermission"/>,
+/// not by editing these rows through the UI.
+/// </summary>
+public class NavItem
+{
+    public int NavItemId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Label { get; set; } = string.Empty;
+    public string? Icon { get; set; }
+    public string? Href { get; set; }
+    public int SortOrder { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public ICollection<SubNavItem> Children { get; set; } = new List<SubNavItem>();
+}

Backend/ERPCore/Domain/Entities/NumberSequence.cs

@@ -0,0 +1,15 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per-document-type, per-year running counter behind human document numbers
+/// (FR-X-03): <c>PR-2026-00001</c>, <c>PO-2026-00042</c>, … Numbers are issued
+/// inside the document's transaction so they are unique and gap-controlled.
+/// Model: docs/10 Part C.7.
+/// </summary>
+public class NumberSequence
+{
+    public int SequenceId { get; set; }
+    public string DocType { get; set; } = string.Empty;
+    public int Year { get; set; }
+    public int LastNumber { get; set; }
+}

Backend/ERPCore/Domain/Entities/PayrollLine.cs

@@ -0,0 +1,41 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Per-employee payroll summary row (FR-HR-PAY-05). EpfEmployerAmount/EtfEmployerAmount
+/// are informational/liability only, never subtracted from NetSalary
+/// (docs/12-BACKEND-HRM.md B.4). Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollLine
+{
+    public int PayrollLineId { get; set; }
+    public int PayrollRunId { get; set; }
+    public PayrollRun? PayrollRun { get; set; }
+    public int EmployeeId { get; set; }
+    public Employee? Employee { get; set; }
+
+    public decimal BasicSalary { get; set; }
+    public decimal TotalAllowances { get; set; }
+    public decimal OvertimeAmount { get; set; }
+    public decimal GrossSalary { get; set; }
+
+    public decimal LateDeductionAmount { get; set; }
+    public decimal NoPayAmount { get; set; }
+    public decimal LoanDeductionAmount { get; set; }
+    public decimal EpfEmployeeAmount { get; set; }
+    public decimal EpfEmployerAmount { get; set; }
+    public decimal EtfEmployerAmount { get; set; }
+    public decimal TaxAmount { get; set; }
+    public decimal OtherDeductionsAmount { get; set; }
+    public decimal NetSalary { get; set; }
+
+    public int WorkingDays { get; set; }
+    public int PresentDays { get; set; }
+    public int AbsentDays { get; set; }
+    public int LeaveDays { get; set; }
+    public int OtMinutesTotal { get; set; }
+    public int LateMinutesTotal { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public List<PayrollLineComponent> Components { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/PayrollLineComponent.cs

@@ -0,0 +1,18 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>The detailed Basic/Transport/Meal/OT/Late/No-Pay/Loan/EPF/ETF/Tax breakdown. Model: docs/12-BACKEND-HRM.md Part C.6.</summary>
+public class PayrollLineComponent
+{
+    public int PayrollLineComponentId { get; set; }
+    public int PayrollLineId { get; set; }
+    public PayrollLine? PayrollLine { get; set; }
+    public PayrollLineComponentCategory ComponentCategory { get; set; }
+    /// <summary>Set only for structure-sourced Allowance/OtherDeduction lines; null for system-computed lines.</summary>
+    public int? SalaryComponentId { get; set; }
+    public SalaryComponent? SalaryComponent { get; set; }
+    public string Label { get; set; } = string.Empty;
+    public decimal Amount { get; set; }
+    public int SortOrder { get; set; }
+}

Backend/ERPCore/Domain/Entities/PayrollRun.cs

@@ -0,0 +1,33 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Payroll run (FR-HR-PAY-05/06) — the transactional document. Numbered via
+/// <see cref="NumberSequence"/> (docType "PAY"). Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollRun
+{
+    public int PayrollRunId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+    public int PeriodYear { get; set; }
+    public int PeriodMonth { get; set; }
+    /// <summary>Null = company-wide run.</summary>
+    public int? BranchId { get; set; }
+    public Branch? Branch { get; set; }
+    public PayrollRunStatus Status { get; set; } = PayrollRunStatus.Draft;
+
+    public int GeneratedBy { get; set; }
+    public DateTime GeneratedAt { get; set; }
+    public int? ApprovedBy { get; set; }
+    public DateTime? ApprovedAt { get; set; }
+    public int? LockedBy { get; set; }
+    public DateTime? LockedAt { get; set; }
+    public int? UnlockedBy { get; set; }
+    public DateTime? UnlockedAt { get; set; }
+    public string? UnlockReason { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public List<PayrollLine> Lines { get; set; } = new();
+}

Backend/ERPCore/Domain/Entities/PayrollStatutorySetting.cs

@@ -0,0 +1,21 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Effective-dated EPF/ETF rates (FR-HR-PAY-04) — Sri Lanka defaults (EPF 8%
+/// employee / 12% employer, ETF 3% employer-only), configurable since government
+/// rates can change. Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class PayrollStatutorySetting
+{
+    public int PayrollStatutorySettingId { get; set; }
+    public decimal EpfEmployeeRate { get; set; } = 0.08m;
+    public decimal EpfEmployerRate { get; set; } = 0.12m;
+    public decimal EtfEmployerRate { get; set; } = 0.03m;
+    public decimal OtMultiplierDefault { get; set; } = 1.5m;
+    public DateTime EffectiveFrom { get; set; }
+    public DateTime? EffectiveTo { get; set; }
+
+    public int CreatedBy { get; set; }
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/Payslip.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Thin generation/release marker over a <see cref="PayrollLine"/> — ships as an
+/// HTML print view in this phase, per the confirmed decision (no PDF dependency).
+/// Model: docs/12-BACKEND-HRM.md Part C.6.
+/// </summary>
+public class Payslip
+{
+    public int PayslipId { get; set; }
+    public int PayrollLineId { get; set; }
+    public PayrollLine? PayrollLine { get; set; }
+    public DateTime GeneratedAt { get; set; }
+    public DateTime? ReleasedAt { get; set; }
+    public int? ReleasedBy { get; set; }
+}

Backend/ERPCore/Domain/Entities/Permission.cs

@@ -0,0 +1,18 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A grantable sidebar-visibility unit — exactly one of <see cref="NavItemId"/> /
+/// <see cref="SubNavItemId"/> is set (enforced in <c>NavSeedService</c>/service layer,
+/// not by a DB constraint). One row is seeded per <see cref="NavItem"/>/<see cref="SubNavItem"/>;
+/// <see cref="RolePermission"/> grants it to a role.
+/// </summary>
+public class Permission
+{
+    public int PermissionId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public int? NavItemId { get; set; }
+    public int? SubNavItemId { get; set; }
+
+    public NavItem? NavItem { get; set; }
+    public SubNavItem? SubNavItem { get; set; }
+}

Backend/ERPCore/Domain/Entities/PoLine.cs

@@ -0,0 +1,28 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Purchase-order line (FR-PROC-03). <see cref="Tax"/> is the line tax rate
+/// (e.g. 0.18); <see cref="QtyReceived"/> accrues as GRNs confirm (FR-PROC-07).
+/// Model: docs/10 Part C.2.
+/// </summary>
+public class PoLine
+{
+    public int PoLineId { get; set; }
+
+    public int PoId { get; set; }
+    public PurchaseOrder? PurchaseOrder { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public int UomId { get; set; }
+    public Uom? Uom { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public decimal Qty { get; set; }
+    public decimal UnitPrice { get; set; }//
+    public decimal Tax { get; set; }
+    public decimal QtyReceived { get; set; }
+}

Backend/ERPCore/Domain/Entities/ProductConfig.cs

@@ -0,0 +1,35 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Product configuration (FR-MD-11) — a <b>singleton row</b> (single-tenant, docs/00-CORE §1)
+/// gating optional product master-data features.
+/// <para>
+/// <see cref="SubcategoriesEnabled"/> and <see cref="BrandsEnabled"/> are enforced
+/// server-side: an Item write carrying a subcategory/brand while the flag is off is
+/// rejected with <c>CONFIG_DISABLED</c>. <see cref="ItemTypesEnabled"/> is
+/// <b>advisory only</b> — items carry no item-type reference (see <see cref="ItemType"/>),
+/// so there is nothing on a write to reject; the frontend honours it by hiding the
+/// builder's type section. Reads are never gated, so existing data stays visible after a
+/// flag is switched off.
+/// </para>
+/// Model: docs/10-BACKEND-PHASE1.md Part C.1.
+/// </summary>
+public class ProductConfig
+{
+    /// <summary>Always 1 — the singleton row's id.</summary>
+    public const int SingletonId = 1;
+
+    public int ConfigId { get; set; }
+
+    public bool SubcategoriesEnabled { get; set; } = true;
+    public bool BrandsEnabled { get; set; } = true;
+    public bool ItemTypesEnabled { get; set; } = true;
+
+    public DateTime? UpdatedAt { get; set; }
+
+    public int? UpdatedBy { get; set; }
+    public User? UpdatedByUser { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/ProductionRun.cs

@@ -0,0 +1,59 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// One execution instance of a template (FR-MFG-08), numbered <c>PRD-2026-00001</c>.
+/// Every stage, input, output and edge is <b>copied</b> from the template at creation
+/// with quantities scaled by <see cref="ScaleFactor"/>, so a completed run stays
+/// readable even if the template is later edited (FR-MFG-06).
+/// <para>The run's <b>cost pool</b> is derived, never stored:
+/// <c>Σ RunStageInput.ConsumedValue − Σ RunStageInput.ReturnedValue</c>. The terminal
+/// approve divides it by the good quantity to cost the finished layer, then closes it
+/// (FR-MFG-13, <c>409 RUN_COST_CLOSED</c>).</para>
+/// Mutable aggregate with a <see cref="RowVersion"/> token. Model: docs/30 Part C.
+/// </summary>
+public class ProductionRun
+{
+    public int RunId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int TemplateId { get; set; }
+    public ProductionTemplate? Template { get; set; }
+
+    /// <summary>Stock inputs are consumed from, and the finished good received into, this warehouse.</summary>
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    /// <summary>Optional destination bin for the finished goods. Reaches the ledger only — stock layers carry no bin.</summary>
+    public int? OutputBinId { get; set; }
+    public Bin? OutputBin { get; set; }
+
+    /// <summary>Target quantity of the finished item; drives <see cref="ScaleFactor"/>.</summary>
+    public decimal TargetQty { get; set; }
+
+    /// <summary><c>TargetQty / terminalOutput.QtyPerBatch</c>, applied to every copied quantity.</summary>
+    public decimal ScaleFactor { get; set; }
+
+    public ProductionRunStatus Status { get; set; } = ProductionRunStatus.InProgress;
+
+    /// <summary>Incremented by each terminal reject (FR-MFG-16); prior figures live in the event history.</summary>
+    public int ReworkCount { get; set; }
+
+    public int? CancelReasonCodeId { get; set; }
+    public ReasonCode? CancelReason { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+
+    /// <summary>Set by the terminal approve only. A cancelled run leaves this null.</summary>
+    public DateTime? CompletedAt { get; set; }
+
+    public uint RowVersion { get; set; }
+
+    public ICollection<RunStage> Stages { get; set; } = new List<RunStage>();
+    public ICollection<RunEdge> Edges { get; set; } = new List<RunEdge>();
+    public ICollection<RunStageEvent> Events { get; set; } = new List<RunStageEvent>();
+}

Backend/ERPCore/Domain/Entities/ProductionTemplate.cs

@@ -0,0 +1,43 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A reusable production-line definition — the stage graph designed on the canvas
+/// (FR-MFG-01). Never hard-deleted once referenced by a run; deactivated instead
+/// (FR-MD-08 posture). Editing is locked while any run of it is InProgress
+/// (FR-MFG-06, <c>409 TEMPLATE_IN_USE</c>) — edit-lock replaces versioning, which is
+/// why runs copy display fields at creation. Mutable aggregate with a
+/// <see cref="RowVersion"/> token. Model: docs/30 Part C.
+/// </summary>
+public class ProductionTemplate
+{
+    public int TemplateId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public string? Description { get; set; }
+
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    /// <summary>
+    /// Canvas-only annotations (grouping boxes and divider lines) as a jsonb array, stored
+    /// verbatim and never interpreted server-side.
+    /// </summary>
+    /// <remarks>
+    /// Not in docs/30 Part C — added because the builder canvas already draws these and
+    /// without somewhere to keep them a save would silently discard the user's layout notes.
+    /// They carry no graph semantics: no ports, no edges, and the validator never sees them.
+    /// Nullable so a template that has none stores nothing rather than an empty array.
+    /// </remarks>
+    public string? Annotations { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public uint RowVersion { get; set; }
+
+    public ICollection<TemplateStage> Stages { get; set; } = new List<TemplateStage>();
+    public ICollection<StageEdge> Edges { get; set; } = new List<StageEdge>();
+    public ICollection<ProductionRun> Runs { get; set; } = new List<ProductionRun>();
+}

Backend/ERPCore/Domain/Entities/PurchaseOrder.cs

@@ -0,0 +1,36 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Purchase order header (FR-PROC-03..06). Mutable aggregate with a
+/// <see cref="RowVersion"/> ETag token; editable while open (FR-PROC-05).
+/// Phase 1 auto-approves on creation; <see cref="ApprovalRequired"/> is retained
+/// for the future approval workflow. Totals are computed server-side from lines
+/// (not stored). Model: docs/10 Part C.2.
+/// </summary>
+public class PurchaseOrder
+{
+    public int PoId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int VendorId { get; set; }
+    public Vendor? Vendor { get; set; }
+
+    public int? RequisitionId { get; set; }
+    public Requisition? Requisition { get; set; }
+
+    public PurchaseOrderStatus Status { get; set; } = PurchaseOrderStatus.Draft;
+    public bool ApprovalRequired { get; set; }
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+
+    public ICollection<PoLine> Lines { get; set; } = new List<PoLine>();
+}

Backend/ERPCore/Domain/Entities/PurchaseReturn.cs

@@ -0,0 +1,32 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Purchase return header (FR-PROC-08) — returns received goods to a vendor,
+/// generating an outbound stock movement. Auto-posts with a mandatory reason code.
+/// Model: docs/10 Part C.2.
+/// </summary>
+public class PurchaseReturn
+{
+    public int ReturnId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int VendorId { get; set; }
+    public Vendor? Vendor { get; set; }
+
+    public int WarehouseId { get; set; }
+    public Warehouse? Warehouse { get; set; }
+
+    public int ReasonCodeId { get; set; }
+    public ReasonCode? ReasonCode { get; set; }
+
+    public ReturnStatus Status { get; set; } = ReturnStatus.Posted;
+
+    public int CreatedBy { get; set; }
+    public User? Creator { get; set; }
+
+    public DateTime CreatedAt { get; set; }
+
+    public ICollection<PurchaseReturnLine> Lines { get; set; } = new List<PurchaseReturnLine>();
+}

Backend/ERPCore/Domain/Entities/PurchaseReturnLine.cs

@@ -0,0 +1,21 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Purchase-return line (FR-PROC-08) referencing the original GRN line for
+/// traceability. <see cref="Qty"/> is in base UOM. Model: docs/10 Part C.2.
+/// </summary>
+public class PurchaseReturnLine
+{
+    public int ReturnLineId { get; set; }
+
+    public int ReturnId { get; set; }
+    public PurchaseReturn? Return { get; set; }
+
+    public int? GrnLineId { get; set; }
+    public GrnLine? GrnLine { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public decimal Qty { get; set; }
+}

Backend/ERPCore/Domain/Entities/ReasonCode.cs

@@ -0,0 +1,15 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Configurable reason code for adjustments, returns and count variances
+/// (FR-X-04). Model: docs/10 Part C.7.
+/// </summary>
+public class ReasonCode
+{
+    public int ReasonCodeId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Description { get; set; } = string.Empty;
+    public ReasonContext Context { get; set; }
+}

Backend/ERPCore/Domain/Entities/Requisition.cs

@@ -0,0 +1,21 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Purchase requisition header (FR-PROC-01). <see cref="RequestedBy"/> is the audit
+/// actor from the token (never the body). Model: docs/10 Part C.2.
+/// </summary>
+public class Requisition
+{
+    public int RequisitionId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int RequestedBy { get; set; }
+    public User? Requester { get; set; }
+
+    public RequisitionStatus Status { get; set; } = RequisitionStatus.Draft;
+    public DateTime CreatedAt { get; set; }
+
+    public ICollection<RequisitionLine> Lines { get; set; } = new List<RequisitionLine>();
+}

Backend/ERPCore/Domain/Entities/RequisitionLine.cs

@@ -0,0 +1,16 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Requisition line (FR-PROC-01). Model: docs/10 Part C.2.</summary>
+public class RequisitionLine
+{
+    public int ReqLineId { get; set; }
+
+    public int RequisitionId { get; set; }
+    public Requisition? Requisition { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public decimal Qty { get; set; }
+    public DateOnly? RequiredBy { get; set; }
+}

Backend/ERPCore/Domain/Entities/Rfq.cs

@@ -0,0 +1,22 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Request for Quotation header (FR-PROC-02) raised from a requisition. Vendor
+/// quotations attach for comparison. Model: docs/10 Part C.2.
+/// </summary>
+public class Rfq
+{
+    public int RfqId { get; set; }
+    public string DocNo { get; set; } = string.Empty;
+
+    public int RequisitionId { get; set; }
+    public Requisition? Requisition { get; set; }
+
+    public RfqStatus Status { get; set; } = RfqStatus.Open;
+    public DateTime CreatedAt { get; set; }
+
+    public ICollection<RfqLine> Lines { get; set; } = new List<RfqLine>();
+    public ICollection<VendorQuotation> Quotations { get; set; } = new List<VendorQuotation>();
+}

Backend/ERPCore/Domain/Entities/RfqLine.cs

@@ -0,0 +1,15 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>RFQ line — an item + quantity being quoted (FR-PROC-02). Model: docs/10 Part C.2.</summary>
+public class RfqLine
+{
+    public int RfqLineId { get; set; }
+
+    public int RfqId { get; set; }
+    public Rfq? Rfq { get; set; }
+
+    public int ItemId { get; set; }
+    public Item? Item { get; set; }
+
+    public decimal Qty { get; set; }
+}

Backend/ERPCore/Domain/Entities/Role.cs

@@ -0,0 +1,27 @@
+using ERPCore.Domain.Enums;
+
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// Local shadow/projection of an AuthHex <c>Role</c> row, mirroring the same
+/// pattern <see cref="User"/> uses for AuthHex identities: <see cref="AuthRoleId"/>
+/// maps to AuthHex's Guid <c>RoleId</c>, while the local <see cref="RoleId"/> (int)
+/// is what <see cref="Permission"/>/<see cref="RolePermission"/>/<see cref="User.RoleId"/>
+/// FKs reference. AuthHex remains the source of truth; writes are forwarded there
+/// first (<c>IAuthHexClient</c>) and mirrored here on success.
+/// </summary>
+public class Role
+{
+    public int RoleId { get; set; }
+    public Guid AuthRoleId { get; set; }
+    public string Code { get; set; } = string.Empty;
+    public string Name { get; set; } = string.Empty;
+    public bool IsSystemRole { get; set; }
+    public EntityStatus Status { get; set; } = EntityStatus.Active;
+
+    public DateTime CreatedAt { get; set; }
+    public DateTime? UpdatedAt { get; set; }
+
+    /// <summary>PostgreSQL xmin-backed optimistic concurrency token (ETag source).</summary>
+    public uint RowVersion { get; set; }
+}

Backend/ERPCore/Domain/Entities/RolePermission.cs

@@ -0,0 +1,11 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>Join row granting a <see cref="Role"/> visibility of a <see cref="Permission"/> (nav node).</summary>
+public class RolePermission
+{
+    public int RoleId { get; set; }
+    public int PermissionId { get; set; }
+
+    public Role? Role { get; set; }
+    public Permission? Permission { get; set; }
+}

Backend/ERPCore/Domain/Entities/RunEdge.cs

@@ -0,0 +1,28 @@
+namespace ERPCore.Domain.Entities;
+
+/// <summary>
+/// A parent → child arrow copied from the template's <see cref="StageEdge"/> set at run
+/// creation.
+/// <para><b>Addition to docs/30 Part C (recorded).</b> The doc's entity model has no run
+/// edge table, but the run graph needs its own copy: deriving edges at read time through
+/// <c>RunStage.TemplateStageId → STAGE_EDGE</c> would let a later template edit silently
+/// rewrite completed-run history — the exact thing FR-MFG-06 exists to prevent — and
+/// breaks outright once that link is nulled by a stage deletion.</para>
+/// <para>Used for the run canvas, child-readiness evaluation and reject-intake's
+/// "delivering parents". Note that <b>WIP delivery is routed by
+/// <c>RunStageInput.FromRunOutputId</c>, not by these edges</b> — an edge is display and
+/// validation only.</para>
+/// </summary>
+public class RunEdge
+{
+    public int RunEdgeId { get; set; }
+
+    public int RunId { get; set; }
+    public ProductionRun? Run { get; set; }
+
+    public int ParentRunStageId { get; set; }
+    public RunStage? ParentRunStage { get; set; }
+
+    public int ChildRunStageId { get; set; }
+    public RunStage? ChildRunStage { get; set; }
+}